{"id":112282,"date":"2018-01-29T00:32:49","date_gmt":"2018-01-28T21:32:49","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=112282"},"modified":"2018-01-29T00:32:49","modified_gmt":"2018-01-28T21:32:49","slug":"%d8%a7%d9%84%d9%85%d8%b4%d8%b1%d8%b9-%d8%a7%d9%84%d8%b9%d8%b1%d8%a7%d9%82%d9%8a-%d9%88%d8%aa%d9%88%d8%b6%d9%8a%d8%ad-%d9%84%d8%b5%d9%81%d8%a9-%d8%a7%d9%84%d8%b4%d8%ae%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a7%d9%84%d9%85%d8%b4%d8%b1%d8%b9-%d8%a7%d9%84%d8%b9%d8%b1%d8%a7%d9%82%d9%8a-%d9%88%d8%aa%d9%88%d8%b6%d9%8a%d8%ad-%d9%84%d8%b5%d9%81%d8%a9-%d8%a7%d9%84%d8%b4%d8%ae%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7\/","title":{"rendered":"\u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0648\u062a\u0648\u0636\u064a\u062d \u0644\u0635\u0641\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629"},"content":{"rendered":"

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\n\u0628- \u0645\u062f\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a<\/span>
\n\u062a\u0642\u0636\u064a \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0646 \u064a\u0643\u0648\u0646 \u0643\u0644 \u0634\u062e\u0635 \u0645\u0643\u0644\u0641\u0627\u064b \u0628\u0630\u0627\u062a\u0647 \u0627\u0630 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0627 \u064a\u062a\u062d\u0642\u0642 \u0644\u0647 \u0645\u0646 \u062f\u062e\u0644 \u0635\u0627\u0641\u064a \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u063a\u064a\u0631\u0647 . \u0648\u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u0627\u0633 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0627\u0646 \u0627\u0644\u0632\u0648\u062c \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u0632\u0648\u062c\u062a\u0647 \u0648\u0627\u0648\u0644\u0627\u062f\u0647 \u0645\u062a\u0649 \u0645\u0627 \u0643\u0627\u0646 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645 \u062f\u062e\u0644\u0627\u064b \u062e\u0627\u0636\u0639\u0627\u064b \u0644\u0644\u0636\u0631\u064a\u0628\u0629 . \u0627\u0644\u0627 \u0627\u0646 \u0647\u0646\u0627\u0643 \u0645\u0627 \u0642\u062f \u064a\u0648\u062d\u064a \u0628\u0627\u0646\u062f\u0645\u0627\u062c \u0627\u0644\u0630\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0632\u0648\u062c\u064a\u0646 \u0627\u0648 \u0627\u062d\u062f \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0648\u0627\u0644\u0627\u0648\u0644\u0627\u062f \u0648\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0633\u0645 \u0627\u062d\u062f\u0647\u0645\u0627 . \u0627\u0644\u0627 \u0627\u0646 \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0647\u064a \u0627\u0646 \u0627\u0644\u062f\u0645\u062c \u064a\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u062e\u0648\u0644\u0627\u062a\u0647\u0645 \u0644\u064a\u0633 \u0627\u0644\u0627 . \u0643\u0645\u0627 \u0627\u0646 \u0647\u0646\u0627\u0644\u0643 \u062d\u0627\u0644\u062a\u064a\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u0627\u0641\u062a\u0631\u0636\u062a \u0641\u064a\u0647\u0627 \u0648\u062d\u062f\u0629 \u0630\u0645\u0629 \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0627\u0648 \u0627\u062d\u062f\u0647\u0645\u0627 \u0648\u0627\u0644\u0627\u0648\u0644\u0627\u062f . \u0648\u0646\u0631\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0627\u0634\u0627\u0631\u0629 \u0627\u0644\u0649 \u062d\u0627\u0644\u0629 \u062f\u0645\u062c \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0648\u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u0627\u0644\u0644\u062a\u064a\u0646 \u0627\u0641\u062a\u0631\u0636\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a\u0647\u0645\u0627 \u0648\u062d\u062f\u0629 \u0630\u0645\u062a\u064a\u0647\u0645\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .
\n1- \u062d\u0627\u0644\u0629 \u062c\u0648\u0627\u0632 \u062f\u0645\u062c \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0632\u0648\u062c\u064a\u0646<\/span>
\n\u0627\u062c\u0627\u0632\u062a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0644\u0644\u0632\u0648\u062c\u064a\u0646 \u0645\u0639\u0627\u064b \u0627\u0646 \u064a\u0637\u0644\u0628\u0627 \u062f\u0645\u062c \u0645\u062f\u062e\u0648\u0644\u0627\u062a\u0647\u0645\u0627 \u0648\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0633\u0645 \u0627\u0644\u0632\u0648\u062c \u0648\u0630\u0644\u0643 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 27 \u0645\u0646\u0647 \u0648\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :
\n1-\u0627\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0644\u0632\u0648\u062c \u062f\u062e\u0644 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .
\n2-\u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0632\u0648\u062c \u062f\u0648\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a (5).
\n3-\u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0632\u0648\u062c\u0629 \u062f\u0648\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0642\u0631\u0631 \u0644\u0647\u0627 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0645\u0643\u0644\u0641\u0629 \u0628\u0630\u0627\u062a\u0647\u0627.<\/p>\n

\n\u0648\u0645\u0646 \u0630\u0644\u0643 \u064a\u062a\u0636\u062d \u0627\u0646 \u0627\u0644\u062f\u0645\u062c \u0647\u0648 \u062d\u0642 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0644\u064a\u0633 \u0627\u0644\u0627 \u0630\u0644\u0643 \u0627\u0646 \u0627\u0644\u0627\u0635\u0644 \u0647\u0648 \u0627\u0646\u0641\u0635\u0627\u0644 \u0627\u0644\u0630\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0643\u0644\u064a\u0647\u0645\u0627 \u060c \u0627\u0646 \u062c\u0645\u0639\u0647\u0627 \u0639\u0642\u062f \u0632\u0648\u0627\u062c \u0634\u0631\u0639\u064a<\/span> . \u063a\u064a\u0631 \u0627\u0646 \u0627\u0644\u062f\u0645\u062c \u0644\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0627 \u0627\u0630\u0627 \u062a\u0648\u0627\u0641\u0631\u062a \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u0627\u0646 \u0643\u0627\u0646 \u0644\u0644\u0632\u0648\u062c \u0645\u0648\u0631\u062f \u064a\u062f\u0631 \u0644\u0647 \u062f\u062e\u0644\u0627\u064b \u0645\u0627 \u0627\u0648 \u0643\u0627\u0646\u062a \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0623\u064a \u0645\u0646 \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0627\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u0644\u0627 \u0645\u062c\u0627\u0644 \u0644\u0644\u0642\u0648\u0644 \u0628\u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062f\u0645\u062c \u0645\u062f\u062e\u0648\u0644\u0627\u062a\u0647\u0645\u0627 \u0645\u0639 \u0628\u0639\u0636\u0647\u0645\u0627 \u0627\u0630 \u064a\u0639\u062a\u0628\u0631 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0639\u0646\u062f\u0626\u0630 \u0630\u0627 \u0630\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629(6).
\n2- \u062d\u0627\u0644\u0629 \u0627\u0641\u062a\u0631\u0627\u0636 \u0648\u062d\u062f\u0629 \u0627\u0644\u0630\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0632\u0648\u062c\u064a\u0646<\/span>
\n\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 . \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0642\u062f \u0627\u0641\u062a\u0631\u0636 \u0648\u062d\u062f\u0629 \u0627\u0644\u0630\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0632\u0648\u062c\u064a\u0646 \u0648\u0630\u0644\u0643 \u0641\u064a \u062d\u0627\u0644\u062a\u064a\u0646 \u0647\u0645\u0627 :
\n(1) \u062d\u0627\u0644\u0629 \u062a\u0645\u062a\u0639 \u0627\u062d\u062f \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0628\u0627\u0644\u0627\u0639\u0641\u0627\u0621(7):<\/span>
\n\u0641\u0627\u0630\u0627 \u0645\u0627 \u062a\u0645\u062a\u0639 \u0627\u062d\u062f \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u0628\u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0641\u0627\u0646\u0647 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0632\u0648\u062c \u0627\u0644\u0627\u062e\u0631 \u0627\u0644\u062a\u0645\u062a\u0639 \u0628\u0627\u064a \u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0627 \u0628\u0639\u062f \u0645\u0631\u0648\u0631 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u062a\u0645\u062a\u0639 \u0627\u0644\u0632\u0648\u062c \u0627\u0644\u0627\u0648\u0644 \u0628\u0627\u0644\u0627\u0639\u0641\u0627\u0621 (8).
\n(2) \u062d\u0627\u0644\u0629 \u062a\u0645\u0644\u0643 \u0643\u0644\u0627 \u0627\u0644\u0632\u0648\u062c\u064a\u0646 \u062d\u0635\u0635 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0639\u0642\u0627\u0631 \u0645\u0639\u064a\u0646 :<\/span>
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\u0648\u0628\u0630\u0644\u0643 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0642\u062f \u0648\u0636\u0639 \u0645\u0639\u064a\u0627\u0631\u0627\u064b \u064a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a \u0648\u064a\u062a\u062d\u062f\u062f \u0645\u0636\u0645\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0641\u064a \u0627\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a \u064a\u0643\u062a\u0633\u0628 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0628\u062d\u0643\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0643\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644(12).<\/span> \u0648\u062a\u0642\u0633\u0645 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0649 \u0627\u0634\u062e\u0627\u0635 \u0639\u0627\u0645\u0629 \u0643\u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0634\u062e\u0627\u0635 \u062e\u0627\u0635\u0629 \u0643\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 . \u0648\u0628\u0627\u0644\u0646\u0638\u0631 \u0644\u0639\u062f\u0645 \u062e\u0636\u0648\u0639 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u2013 \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u2013 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0643\u0648\u0646\u0647\u0627 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629(13). \u0641\u0627\u0646\u0646\u0627 \u0633\u0648\u0641 \u0646\u0631\u0643\u0632 \u0641\u064a \u062f\u0631\u0627\u0633\u062a\u0646\u0627 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0646\u0638\u0631 \u0644\u0645\u0627 \u0644\u0647\u0627 \u0645\u0646 \u0627\u0647\u0645\u064a\u0629 \u0628\u0627\u0631\u0632\u0629 \u0628\u0633\u0628\u0628 \u0636\u062e\u0627\u0645\u0629 \u0627\u0631\u0628\u0627\u062d\u0647\u0627 \u0648\u0644\u0643\u0648\u0646\u0647\u0627 \u0627\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0628\u064a\u062f \u0627\u0644\u062f\u0648\u0644\u0629 \u062a\u0648\u062c\u0647\u0647\u0627 \u0627\u0644\u0648\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0628\u062a\u063a\u0627\u0629 \u0645\u0646 \u0648\u0631\u0627\u0621 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629(14) . \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0648\u062c\u0647 \u0639\u0627\u0645 \u0647\u064a \u0639\u0642\u062f \u064a\u0644\u062a\u0632\u0645 \u0628\u0647 \u0634\u062e\u0635\u0627\u0646 \u0627\u0648 \u0627\u0643\u062b\u0631 \u0628\u0627\u0646 \u064a\u0633\u0627\u0647\u0645 \u0643\u0644 \u0645\u0646\u0647\u0645 \u0641\u064a \u0645\u0634\u0631\u0648\u0639 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u062a\u0642\u062f\u064a\u0645 \u062d\u0635\u0629 \u0645\u0646 \u0645\u0627\u0644 \u0627\u0648 \u0639\u0645\u0644 \u0644\u0627\u0642\u062a\u0633\u0627\u0645 \u0645\u0627 \u064a\u0646\u0634\u0627 \u0639\u0646\u0647 \u0645\u0646 \u0631\u0628\u062d \u0627\u0648 \u062e\u0633\u0627\u0631\u0629 (15). \u0648\u0627\u0644\u063a\u0627\u0644\u0628 \u0647\u0648 \u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0645\u0627 \u0627\u0646 \u062a\u0643\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0645\u0648\u0627\u0644 \u0627\u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0634\u062e\u0627\u0635 \u0648\u0633\u0648\u0641 \u0646\u062f\u0631\u0633 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 \u0627\u0644\u0622\u062a\u064a\u062a\u064a\u0646 :
\n\u0623- \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 (corporations) :<\/span><\/strong>
\n1- \u0645\u0641\u0647\u0648\u0645\u0647\u0627 :<\/span>
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\n(1)\u0627\u0646\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0648\u0645 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 .
\n(2)\u0627\u0646 \u0648\u0641\u0627\u0629 \u0627\u062d\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0648 \u0627\u0641\u0644\u0627\u0633\u0647 \u0627\u0648 \u0627\u0644\u062d\u062c\u0631 \u0639\u0644\u064a\u0647 \u0644\u0627 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u062d\u064a\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 .
\n(3)\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0639\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0643\u0648\u0646 \u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u062d\u062f\u0648\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0627\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u0627\u0643\u062a\u062a\u0628\u0648\u0627 \u0628\u0647\u0627 .
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\n\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 : \u062f\u0645\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a :<\/span> \u062a\u062a\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0639\u0646 \u062a\u0648\u062d\u062f \u0634\u0631\u0643\u062a\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0642\u0644 \u0644\u062a\u0627\u0644\u064a\u0641 \u0634\u0631\u0643\u0629 \u062c\u062f\u064a\u062f\u0629 \u0641\u062a\u0646\u062a\u0647\u064a \u0628\u0630\u0644\u0643 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u062f\u0645\u062c\u0629 \u0644\u062a\u062e\u0644\u0642 \u0634\u062e\u0635\u064a\u0629 \u0645\u0639\u0646\u0648\u064a\u0629 \u062c\u062f\u064a\u062f\u0629(18).
\n\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 : \u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 :<\/span> \u0648\u0647\u064a \u062d\u0627\u0644\u0629 \u0627\u062a\u0641\u0627\u0642 \u0634\u0631\u0643\u062a\u064a\u0646 \u0627\u0648 \u0627\u0643\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0634\u0631\u0639 \u0645\u0639\u064a\u0646 . \u0628\u0630\u0644\u0643 \u0641\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u062a\u0624\u062f\u064a \u0627\u0644\u0649 \u0641\u0646\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0648\u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0636\u0631\u064a\u0628\u064a\u0627\u064b \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0624\u062a\u0644\u0641\u0629 \u0628\u0639\u062f \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0648\u0627\u0636\u0627\u0641\u062a\u0647\u0627 \u0627\u0644\u0649 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0627\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0643\u0644 \u0645\u0646\u0647\u0627(19).
\n\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 : \u062a\u062d\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 :<\/span> \u0648\u0647\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u063a\u064a\u0631 \u0641\u064a\u0647\u0627 \u0634\u0643\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u062a\u062d\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0649 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0648 \u062a\u062d\u0648\u0644 \u0634\u0631\u0643\u0629 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0648 \u0628\u0627\u0644\u0639\u0643\u0633 .<\/p>\n

\n\u0641\u0627\u0644\u0645\u0647\u0645 \u0641\u064a \u0647\u0630\u0647 \u062d\u0627\u0644\u0629 \u0647\u0648 \u0627\u0646 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u062a\u0628\u0642\u0649 \u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062a\u062d\u0648\u0644\u0629 \u0627\u0644\u0649 \u0623\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0646\u0648\u0627\u0639\u0647\u0627 \u0627\u0630 \u0644\u0627 \u064a\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0627 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0627\u0645\u0627 \u0627\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0634\u0631\u0643\u0629 \u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0649 \u0634\u0631\u0643\u0629 \u0627\u0645\u0648\u0627\u0644 \u0641\u0627\u0644\u0623\u0645\u0631 \u064a\u0639\u0646\u064a \u062e\u0644\u0642 \u0634\u062e\u0635\u064a\u0629 \u0645\u0639\u0646\u0648\u064a\u0629 \u0628\u0639\u062f \u0633\u0628\u0642 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0646\u0647\u0627 \u063a\u064a\u0631 \u0630\u0627\u062a \u0634\u062e\u0635\u064a\u0629 \u0645\u0639\u0646\u0648\u064a\u0629 (20). \u0648\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0630\u0644\u0643 \u0641\u0627\u0646 \u062a\u062d\u0648\u0644 \u0634\u0631\u0643\u0629 \u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0649 \u0634\u0631\u0643\u0629 \u0627\u0634\u062e\u0627\u0635 \u0633\u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0648\u0647\u0630\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u062d\u0648\u0644\u0647\u0627 .<\/p>\n

\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 : \u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0648\u062d\u0644\u0647\u0627 :<\/span> \u0648\u064a\u0642\u0635\u062f \u0628\u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0627\u0644\u0649 \u0627\u0646\u0647\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0642\u0635\u062f \u062a\u0633\u062f\u064a\u062f \u0645\u0627 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u062f\u064a\u0648\u0646 \u0648\u062a\u062d\u0635\u064a\u0644 \u062d\u0642\u0648\u0642\u0647\u0627 \u0648\u062a\u062d\u0648\u064a\u0644 \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0649 \u0646\u0642\u0648\u062f \u064a\u0645\u0643\u0646 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0642\u0633\u0645\u0629(21).
\n\u0647\u0630\u0627 \u0648\u062a\u062d\u062a\u0641\u0638 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u062e\u0635\u064a\u062a\u0647\u0627 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0648\u0630\u0644\u0643 \u0644\u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u062f\u0627\u0626\u0646\u064a\u0647\u0627 \u0648\u0644\u063a\u0631\u0636 \u0627\u0646\u062c\u0627\u0632 \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0641\u0627\u0646\u0647 \u064a\u0646\u0628\u063a\u064a \u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u064a\u0647\u0627 \u0648\u0630\u0644\u0643 \u0644\u0643\u0648\u0646 \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u062a\u0645\u062b\u0644 \u0628\u0630\u0627\u062a\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u062a\u0648\u0632\u064a\u0639 \u0644\u0644\u0627\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0647\u0630\u0647 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u062a\u062a\u0645\u062b\u0644 \u0628\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0632\u0627\u0626\u062f\u0629 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0627\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u064a\u0645\u0644\u0643\u0648\u0646\u0647\u0627 .
\n2- \u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 :<\/span>
\n\u0646\u0635\u062a \u0627\u0644\u0641\u0642\u0631\u0629 6 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 1 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0639\u0644\u0649 \u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0647\u064a ” \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 … \u0627\u0644\u062e ” . \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0646\u0644\u0627\u062d\u0638 \u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0635\u062f\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0647\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 . \u0648\u064a\u0645\u0643\u0646 \u062a\u0648\u0636\u064a\u062d\u0647\u0627 \u0628\u0627\u0644\u0627\u064a\u062c\u0627\u0632 \u0627\u0644\u0627\u062a\u064a:
\n(1) \u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 STOCK COMPONY :<\/span>
\n\u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0627\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 21 \u0644\u0633\u0646\u0629 1997 \u0627\u0644\u0646\u0627\u0641\u0630 \u0646\u062c\u062f \u0627\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 \u0645\u0646\u0647 \u0646\u0635\u062a \u0639\u0644\u0649 \u0627\u0646 ” \u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u2013 \u062e\u0627\u0635\u0629 \u0627\u0648 \u0645\u062e\u062a\u0644\u0637\u0629 \u2013 \u0634\u0631\u0643\u0629 \u062a\u062a\u0623\u0644\u0641 \u0645\u0646 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u062e\u0645\u0633\u0629 \u064a\u0643\u062a\u062a\u0628 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0628\u0627\u0633\u0647\u0645 \u0641\u064a \u0627\u0643\u062a\u062a\u0627\u0628 \u0639\u0627\u0645 \u0648\u064a\u0643\u0648\u0646\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0627\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u0627\u0643\u062a\u062a\u0628\u0648\u0627 \u0628\u0647\u0627 ” . \u0645\u0646 \u0630\u0644\u0643 \u064a\u062a\u0636\u062d \u0627\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0635\u0627\u0626\u0635 \u062a\u0645\u064a\u0632\u0647\u0627 \u0639\u0646 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0648\u064a\u0645\u0643\u0646 \u0627\u064a\u062c\u0627\u0632\u0647\u0627 \u0628\u0627\u0644\u0627\u062a\u064a (22):
\n-\u0644\u0627 \u064a\u0642\u0644 \u0639\u062f\u062f \u0627\u0644\u0627\u0639\u0636\u0627\u0621 \u0641\u064a\u0647\u0627 \u0639\u0646 \u062e\u0645\u0633\u0629 .
\n-\u064a\u0642\u0633\u0645 \u0631\u0627\u0633 \u0645\u0627\u0644\u0647\u0627 \u0627\u0644\u0649 \u0627\u0633\u0647\u0645 \u0627\u0648 \u0633\u0646\u062f\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 .
\n(2) \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 LIMITED COMPANY :<\/span>
\n\u062a\u0639\u0631\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0648 \u0627\u0644\u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0627\u0646\u0647\u0627 ” \u0634\u0631\u0643\u0629 \u062a\u062a\u0627\u0644\u0641 \u0645\u0646 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0634\u062e\u0635\u064a\u0646 \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633\u0629 \u0648\u0639\u0634\u0631\u064a\u0646 \u064a\u0643\u062a\u062a\u0628\u0648\u0646 \u0641\u064a\u0647\u0627 \u0628\u0627\u0633\u0647\u0645 \u0648\u064a\u0643\u0648\u0646\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0627\u0633\u0647\u0645 \u0627\u0644\u0646\u064a \u0627\u0643\u062a\u062a\u0628\u0648\u0627 \u0641\u064a\u0647\u0627 “(23).
\n\u0645\u0646 \u0630\u0644\u0643 \u064a\u062a\u0636\u062d \u0627\u0646 \u062e\u0635\u0627\u0626\u0635 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062a\u062d\u062f\u062f \u0628\u0627\u0644\u0627\u062a\u064a :<\/strong>
\n-\u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649 \u0644\u0639\u062f\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0647\u0648 \u0627\u062b\u0646\u0627\u0646 .
\n-\u0627\u0644\u062d\u062f \u0627\u0644\u0627\u0639\u0644\u0649 \u0644\u0639\u062f\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0647\u0648 \u062e\u0645\u0633\u0629 \u0648\u0639\u0634\u0631\u0648\u0646 .
\n-\u062d\u0638\u0631 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 \u0627\u0648 \u0627\u0635\u062f\u0627\u0631 \u0627\u0648\u0631\u0627\u0642 \u0645\u0627\u0644\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0648\u0630\u0644\u0643 \u0644\u0644\u062d\u064a\u0644\u0648\u0644\u0629 \u062f\u0648\u0646 \u0627\u0644\u0645\u0636\u0627\u0631\u0628\u0629 \u0639\u0644\u0649 \u0635\u0643\u0648\u0643 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a .
\n-\u0627\u0633\u0647\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u063a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0628\u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646\u0647 \u064a\u062c\u0648\u0632 \u0628\u064a\u0639\u0647\u0627 \u0628\u0645\u0642\u062a\u0636\u0649 \u0645\u062d\u0631\u0631 \u0631\u0633\u0645\u064a \u0627\u0648 \u0645\u0635\u0627\u062f\u0642 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0642\u064a\u0639\u0627\u062a \u0641\u064a\u0647 \u0648\u064a\u062c\u0648\u0632 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u0647\u0645 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 .
\n\u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0642\u062f \u0627\u0639\u062a\u0631\u0641 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0628\u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u0647\u064a \u0645\u0643\u0644\u0641\u0629 \u0628\u0630\u0627\u062a\u0647\u0627 \u0648\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0642\u0628\u0644 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646(24). \u0648\u0642\u062f \u0627\u064a\u062f\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0647\u0630\u0627 \u0627\u0644\u0642\u0648\u0644 . \u0641\u0641\u064a \u0642\u0631\u0627\u0631 \u0644\u0647\u0627 \u0631\u062f\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0639\u0644\u0627\u0647 \u0627\u0639\u062a\u0631\u0627\u0636 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641\u064a\u0646 \u0627\u0644\u0645\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0646 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0644\u0628\u0639\u0636 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u064a\u0634\u0643\u0644 \u0631\u0628\u062d\u0627\u064b \u0644\u0647\u0627 \u0644\u0639\u062f\u0645 \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0630\u0645\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0648\u0630\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0646\u0647\u0645\u0627 \u0634\u062e\u0635 \u0648\u0627\u062d\u062f . \u0648\u0642\u062f \u0639\u062f\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0639\u0644\u0627\u0647 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u063a\u064a\u0631 \u0648\u0627\u0631\u062f \u0642\u0627\u0646\u0648\u0646\u0627\u064b \u0644\u0627\u0646 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0628\u0639\u0636 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0633\u0648\u0627\u0621\u064b \u0627\u0643\u0627\u0646 \u0627\u0644\u0628\u064a\u0639 \u0642\u062f \u0631\u0633\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0627\u0645 \u0639\u0644\u0649 \u063a\u064a\u0631\u0647 \u0648\u0630\u0644\u0643 \u0644\u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u062e\u0635 \u0645\u0639\u0646\u0648\u064a \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0634\u062e\u0635 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 (25).
\n\u0628- \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 (Partnerships)<\/span>
\n1- \u0645\u0641\u0647\u0648\u0645\u0647\u0627 :<\/span><\/strong>
\n\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0628\u0627\u0646\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0634\u062e\u0635\u064a \u0648\u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 . \u0627\u0630 \u064a\u0639\u0631\u0641 \u0643\u0644 \u0645\u0646\u0647\u0645 \u0627\u0644\u0627\u062e\u0631 \u0645\u0639\u0631\u0641\u0629 \u0643\u0627\u0641\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u062e\u0628\u0631\u062a\u0647 \u0648\u0633\u0645\u0639\u062a\u0647 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 .<\/p>\n

\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0627\u0646 \u0627\u0644\u063a\u0644\u0637 \u0641\u064a \u0634\u062e\u0635 \u0627\u0644\u0634\u0631\u064a\u0643 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0628\u0637\u0644\u0627\u0646 \u0639\u0642\u062f \u0627\u0644\u0634\u0631\u0643\u0629 . \u0643\u0645\u0627 \u0627\u0646 \u0627\u0644\u0634\u0631\u064a\u0643 \u0645\u0645\u0646\u0648\u0639 \u0639\u0644\u064a\u0647 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u062d\u0635\u062a\u0647 \u062f\u0648\u0646 \u0645\u0648\u0627\u0641\u0642\u0629 \u0628\u0627\u0642\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u0621(26)<\/span>. \u0647\u0630\u0627 \u0648\u0642\u062f \u0646\u0635\u062a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0639\u0644\u0649 \u0627\u0646 ” \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a \u0647\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0646\u0641\u0633\u0647\u0627 \u0643\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 ” \u0648\u064a\u0633\u062a\u0648\u062d\u0649 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0642\u062f \u0639\u064e\u0631\u064e\u0641\u064e \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0648\u0627\u0637\u0644\u0642 \u0639\u0644\u064a\u0647\u0627 \u062a\u0633\u0645\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a \u0648\u0643\u0627\u0646 \u062d\u0631\u064a\u0627\u064b \u0628\u0647 \u0627\u0646 \u064a\u0633\u0645\u064a\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0644\u062a\u0641\u0627\u062f\u064a \u0645\u0627 \u0642\u062f \u064a\u062d\u0635\u0644 \u0645\u0646 \u0627\u0644\u062a\u0628\u0627\u0633 \u0641\u064a \u0627\u0644\u0627\u0645\u0631 .<\/p>\n

\u0648\u0627\u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0646\u0647\u0627 \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0641\u064a<\/span> \u0627\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0645\u0627 \u0641\u064a \u0627\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u0627\u0646\u0647\u0627 \u0644\u0627 \u062a\u062a\u0645\u062a\u0639 \u0628\u062a\u0644\u0643 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0630 \u062a\u0642\u0633\u0645 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0639\u0648 \u0627\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a (27).
\n(1)<\/span>\u0627\u0646\u0647\u0627 \u0648\u0633\u064a\u0644\u0629 \u0636\u0639\u064a\u0641\u0629 \u0644\u062a\u062c\u0645\u064a\u0639 \u0631\u0624\u0648\u0633 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0644\u0643\u0648\u0646 \u0631\u0627\u0633 \u0645\u0627\u0644\u0647\u0627 \u0644\u0627 \u064a\u062a\u062c\u0632\u0623 \u0627\u0644\u0649 \u0627\u062c\u0632\u0627\u0621 \u0635\u063a\u064a\u0631\u0629 \u0643\u0645\u0627 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0645\u0645\u0627 \u064a\u0635\u0639\u0628 \u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627 \u0627\u0644\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0634\u062e\u0627\u0635 \u0630\u0648\u064a \u0645\u0644\u0627\u0621\u0629 \u0645\u0627\u0644\u064a\u0629 .
\n(2)<\/span>\u0627\u0646\u0647\u0627 \u062a\u062a\u0645\u064a\u0632 \u0628\u0642\u0635\u0631 \u0639\u0645\u0631\u0647\u0627 \u0644\u0627\u0646\u0647\u0627 \u062a\u0646\u062a\u0647\u064a \u2013 \u0643\u0642\u0627\u0639\u062f\u0629 \u0639\u0627\u0645\u0629 \u2013 \u0628\u0648\u0641\u0627\u0629 \u0627\u062d\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0648 \u0627\u0634\u0647\u0627\u0631 \u0627\u0641\u0644\u0627\u0633\u0647 \u0627\u0648 \u0627\u0644\u062d\u062c\u0631 \u0639\u0644\u064a\u0647(28).
\n(3)<\/span>\u0639\u0632\u0648\u0641 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0639\u0646 \u062a\u0648\u0638\u064a\u0641 \u0627\u0645\u0648\u0627\u0644\u0647\u0645 \u0641\u064a\u0647\u0627 \u0644\u0627\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0639\u0646 \u062f\u064a\u0648\u0646\u0647\u0627 \u0634\u062e\u0635\u064a\u0629 \u0648\u0645\u0637\u0644\u0642\u0629 .
\n\u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u0628\u0627\u0628 \u0646\u062c\u062f \u0627\u0646 \u0627\u063a\u0644\u0628 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0648\u0645\u0646\u0647\u0627 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0646\u0627\u0641\u0630 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d\u0647\u0627 \u0628\u0639\u062f \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0628\u062d\u0633\u0628 \u062d\u0635\u0635 \u0643\u0644 \u0645\u0646\u0647\u0645(29).
\n\u0647\u0630\u0627 \u0648\u062a\u0624\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u060c \u0641\u0641\u064a \u0627\u062d\u062f\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0648\u0635\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0648\u0644\u0649 \u0628\u062a\u0642\u062f\u064a\u0631 \u062f\u062e\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0643\u0644\u0647 \u0648\u062a\u0642\u0633\u064a\u0645\u0647 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0643\u0644 \u0634\u0631\u064a\u0643 \u0628\u0639\u062f \u062f\u0645\u062c\u0647 \u0645\u0639 \u0627\u0631\u0628\u0627\u062d\u0647 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0627\u062e\u0631\u0649(30).
\n2- \u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 (31).<\/span><\/strong>
\n\u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0627\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630 \u0646\u062c\u062f \u0627\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u062a\u0642\u0633\u0645 \u0627\u0644\u0649 \u062b\u0644\u0627\u062b \u0647\u064a :
\n(1) \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 :<\/span>
\n\u0647\u064a \u0634\u0631\u0643\u0629 \u062a\u062a\u0623\u0644\u0641 \u0645\u0646 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0627\u062b\u0646\u064a\u0646 \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0634\u0631\u0629 \u0648\u064a\u0643\u0648\u0646 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645 \u062d\u0635\u0629 \u0641\u064a\u0647\u0627 \u0648\u064a\u0643\u0648\u0646\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0634\u062e\u0635\u064a\u0629 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629 \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629(32).
\n(2) \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 :<\/span>
\n\u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u062a\u062a\u0623\u0644\u0641 \u0645\u0646 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0644\u0627\u064a\u0642\u0644 \u0639\u0646 \u0627\u062b\u0646\u064a\u0646 \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 \u062e\u0645\u0633\u0629 \u064a\u0642\u062f\u0645\u0648\u0646 \u062d\u0635\u0635\u0627\u064b \u0641\u064a \u0631\u0627\u0633 \u0645\u0627\u0644 \u0627\u0648 \u064a\u0642\u062f\u0645 \u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645 \u0627\u0648 \u0627\u0643\u062b\u0631 \u0639\u0645\u0644\u0627\u064b \u0648\u0627\u0644\u0627\u062e\u0631\u0648\u0646 \u0645\u0627\u0644\u0627\u064b (33).
\n(3) \u0634\u0631\u0643\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0648\u0627\u062d\u062f :<\/span>
\n\u0647\u064a \u0634\u0631\u0643\u0629 \u062a\u062a\u0623\u0644\u0641 \u0645\u0646 \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0648\u0627\u062d\u062f \u0648\u064a\u0643\u0648\u0646 \u0645\u0627\u0644\u0643\u0627\u064b \u0644\u0644\u062d\u0635\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 \u0648\u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0645\u0633\u0624\u0648\u0644\u064a\u0629\u064b \u0634\u062e\u0635\u064a\u0629\u064b \u0648\u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629\u064d \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629(34).
\n___________________________
\n1- \u0648\u0627\u0644\u0645\u0648\u062a \u0642\u062f \u064a\u0643\u0648\u0646 \u062d\u0642\u064a\u0642\u0627\u064b \u0627\u0648 \u062d\u0643\u0645\u064a\u0627\u064b . \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0639\u0628\u062f \u0627\u0644\u0628\u0627\u0642\u064a \u0627\u0644\u0628\u0643\u0631\u064a . \u0627\u0644\u0627\u0633\u062a\u0627\u0630 \u0632\u0647\u064a\u0631 \u0627\u0644\u0628\u0634\u064a\u0631 \u2013 \u0627\u0644\u0645\u062f\u062e\u0644 \u0644\u062f\u0627\u0631\u0633\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u2013 \u062f\u0627\u0631 \u0627\u0644\u0643\u062a\u0628 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u2013 \u0628\u063a\u062f\u0627\u062f \u2013 1989 \u2013 \u0635283 .
\n2- \u0641\u0642\u062f \u0646\u0635\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0646 ” \u0627\u0630\u0627 \u0645\u0627\u062a \u0634\u062e\u0635 \u0648\u0644\u0645 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0627\u062e\u064a\u0631\u0629 \u0627\u0648 \u062e\u0644\u0627\u0644 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0633\u0628\u0642\u062a\u0647\u0627 \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0648\u0627\u0631\u062b \u0648\u0645\u0646 \u0627\u0646\u062a\u0642\u0644\u062a \u0627\u0644\u064a\u0647 \u0627\u0644\u062a\u0631\u0643\u0629 \u0627\u0648 \u062a\u0648\u0644\u0649 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0639\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 … \u0648\u064a\u0639\u0627\u0645\u0644 \u0643\u0645\u0627 \u0644\u0648 \u0643\u0627\u0646\u062a \u0639\u0644\u0649 \u0642\u064a\u062f \u0627\u0644\u062d\u064a\u0627\u0629 ”
\n3- \u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u2013 \u0627\u0644\u0639\u062f\u062f 3938 \u0641\u064a 8\/7\/ 2002 .
\n4- \u0648\u0642\u062f \u062a\u0627\u0643\u062f \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0628\u0642\u0631\u0627\u0631 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0631\u0642\u0645 12 \u0641\u064a 30\/5\/2001 \u062d\u064a\u062b \u0642\u0631\u0631\u062a \u0641\u064a\u0647 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0639\u0644\u0627\u0647 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u062a\u0631\u0643\u0629 \u0644\u0627 \u0645\u0646 \u0627\u0644\u0648\u0631\u062b\u0629 \u0648\u0646\u0631\u0649 \u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0647\u0648 \u062a\u0623\u0643\u064a\u062f \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0636\u064a \u0628\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0628\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0631\u0643\u0629 .
\n5- \u0641\u064a \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0646\u0638\u0631 \u0635175 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u0627\u0637\u0631\u0648\u062d\u0629 0
\n6- \u0627\u0646\u0638\u0631 \u062f. \u0645\u062f\u062d\u062a \u0639\u0628\u0627\u0633 \u0627\u0645\u064a\u0646 \u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u2013 \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0628\u063a\u062f\u0627\u062f \u2013 1997 – \u0635123 .
\n7- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 ( \u0623 \u060c \u0628 \/ 2 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 ( 7 ) \u0627\u0644\u0645\u0644\u063a\u0627\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .
\n8-\u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 ( \u062c\/20 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 ( 7 ) \u0627\u0644\u0645\u0644\u063a\u0627\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .
\n9- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 ( \u064a \/20 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 ( 7 ) \u0627\u0644\u0645\u0644\u063a\u0627\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .
\n10- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 ( 4 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 ( 6 ) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .
\n11- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 ( 5 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 ( 6 ) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 . \u0648\u0647\u0630\u0627 \u0627\u0645\u0627 \u062f\u0631\u062c\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0628\u0647 \u0641\u0641\u064a \u0627\u062d\u062f\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0642\u0631\u0631\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 ( \u0627\u0644\u0627\u0628\u0646 ) \u0627\u0644\u0628\u0627\u0644\u063a \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u0627\u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0648\u0627\u0644\u062f\u0647 . \u0627\u0646\u0638\u0631 \u0643\u062a\u0627\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0631\u0642\u0645 14 \/ 2835 \u0641\u064a 16 \/12 \/ 2002 .
\n12- \u0627\u0646\u0638\u0631 \u062f. \u0639\u0648\u0636 \u0641\u0627\u0636\u0644 \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \u2013 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u2013 \u0628\u062d\u062b \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u0647\u0631\u064a\u0646 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u2013 \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0627\u0644\u062b \u2013 \u0627\u0644\u0639\u062f\u062f3 \u2013 1999 \u2013 \u063543.
\n13- \u062d\u064a\u062b \u0627\u0639\u0641\u064a\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 8 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0648\u062a\u0639\u0632\u0632 \u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0628\u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0631\u0642\u0645 92 \u0644\u0633\u0646\u0629 1976 . \u0648\u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0628\u0639\u062f \u0627\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 1\/1\/ 1976 \u0648\u0627\u0643\u062a\u0641\u0649 \u0628\u0627\u0644\u0632\u0627\u0645\u0647\u0627 \u0628\u062a\u062d\u0648\u064a\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0631\u0628\u0627\u062d\u0647\u0627 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 . \u0648\u0628\u0646\u0641\u0633 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u062e\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0631\u0642\u0645 22 \u0644\u0633\u0646\u0629 1997 \u0627\u0644\u0646\u0627\u0641\u0630 . \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 11 \u0645\u0646\u0647 \u0648\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0639\u0648\u0636 \u0641\u0627\u0636\u0644 \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0639\u0644\u0627\u0647 \u2013 \u0635 64 .
\n14- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0639\u0646 \u0627\u0647\u0645\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0646\u0638\u0631 \u062f. \u062d\u0633\u0646 \u0645\u062d\u0645\u062f \u0643\u0645\u0627\u0644 . \u062f. \u0633\u0639\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u2013 \u0645\u0624\u0633\u0633\u0629 \u062f\u0627\u0631 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 1985 \u2013 \u06359 . \u062f. \u0645\u062d\u0645\u062f \u0639\u0644\u0648\u0645 \u2013 \u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u2013 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u0647\u0631\u064a\u0646 \u2013 1988 \u2013 \u063512 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .
\n15- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 4 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 21 \u0644\u0633\u0646\u0629 1997 \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u2013 \u0627\u0644\u0639\u062f\u062f 3689 \u0641\u064a 29\/9\/1997 . \u0639\u0644\u0645\u0627\u064b \u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0645\u0642\u062a\u0628\u0633 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 626 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062f\u0646\u064a ( \u0627\u0644\u0645\u0644\u063a\u0627\u0629 ) \u0648\u0628\u0646\u0641\u0633 \u0627\u0644\u0645\u0639\u0646\u0649 \u062c\u0627\u0621\u062a \u0627\u0644\u0645\u0627\u062f\u0629 505 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0631\u0642\u0645 131 \u0644\u0633\u0646\u0629 1948 . \u0627\u0646\u0638\u0631 \u062f. \u0633\u0645\u064a\u062d\u0629 \u0627\u0644\u0642\u064a\u0644\u0648\u0628\u064a \u2013 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u2013 \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 1984 \u2013 \u06355 .
\n16- \u0648\u0642\u062f \u0633\u0645\u0627\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0628\u062a\u0633\u0645\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0647\u0648 \u0627\u0635\u0637\u0644\u0627\u062d \u0641\u064a\u0647 \u0645\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0627 \u064a\u062f\u0639\u0648 \u0627\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0644\u062f\u0649 \u0627\u0644\u0628\u0639\u0636 \u0645\u0645\u0646 \u064a\u062e\u062a\u0635\u0648\u0646 \u0628\u063a\u064a\u0631 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0628\u0627\u0646\u0647\u0627 \u062a\u0634\u0645\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 . \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 6 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 1 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 . \u0648\u0643\u0627\u0646 \u0627\u0644\u0627\u062c\u062f\u0631 \u0628\u0645\u0634\u0631\u0639\u0646\u0627 \u0627\u0646 \u064a\u0633\u062a\u062e\u062f\u0645 \u0645\u0635\u0637\u0644\u062d \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 .
\n17- \u0627\u0646\u0638\u0631 \u062f. \u0627\u062d\u0645\u062f \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0627\u0644\u0628\u0633\u0627\u0645 \u2013 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u2013 \u06372 \u2013 \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0639\u0627\u0646\u064a \u2013 1967 \u2013 \u063514 . \u062f. \u0627\u0643\u0631\u0645 \u064a\u0627\u0645\u0643\u064a \u2013 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u2013 \u0628\u062d\u062b \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u2013 \u0639\u062f\u062f \u062e\u0627\u0635 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u064a\u0648\u0628\u064a\u0644 \u0627\u0644\u0645\u0627\u0633\u064a \u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u2013 1984 \u2013 \u0635157 .
\n18- \u062f. \u0642\u0628\u0633 \u062d\u0633\u0646 \u0639\u0648\u0627\u062f \u2013 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u2013 \u062f\u0627\u0631\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 2002 \u2013 \u063578 .
\n19- \u062c\u0647\u0627\u062f \u0633\u0639\u064a\u062f \u062e\u0635\u0627\u0648\u0646\u0629 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 438 . \u062f. \u0642\u0628\u0633 \u062d\u0633\u0646 \u0639\u0648\u0627\u062f \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u063587 .
\n20- \u0627\u0646\u0638\u0631 \u0635 43 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 .
\n21- \u062f. \u0637\u0627\u0647\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635239 .
\n22- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0645\u062d\u0645\u062f \u0632\u0647\u062f\u064a \u0627\u0644\u0645\u062c\u0646\u064a \u2013 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u2013 \u0639\u0631\u0636 \u0648\u062a\u062d\u0644\u064a\u0644 \u0639\u0645\u0644\u064a \u0648\u062a\u0637\u0628\u064a\u0642\u064a \u2013 \u062c1 \u2013 \u06371 \u2013 \u0645\u0643\u0627\u0646 \u0627\u0644\u0646\u0634\u0631 \u0628\u0644\u0627 \u2013 1971 \u2013 \u063517 . \u062f. \u0633\u0645\u064a\u062d\u0629 \u0627\u0644\u0642\u0644\u064a\u0648\u0628\u064a – \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635256 -257
\n23- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 2 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 6 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630 .
\n24- \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0630\u064a \u064a\u0642\u0635\u0631 \u0641\u064a\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 \u0627\u0639\u0644\u0627\u0647 \u0646\u062c\u062f \u0627\u0646 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u062e\u0631\u0649 \u0642\u062f \u0648\u0633\u0639\u062a \u0645\u0646 \u0630\u0644\u0643 \u0641\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0646\u0643\u0644\u064a\u0632\u064a \u0645\u062b\u0644\u0627\u064b \u0635\u0646\u0641 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0645\u0624\u0633\u0633\u0629 \u0628\u0645\u0631\u0633\u0648\u0645 \u0645\u0644\u0643\u064a \u0648\u0627\u062e\u0631\u0649 \u0645\u0624\u0633\u0633\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0648\u0635\u0646\u0641 \u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u064a\u0631\u0629 \u0627\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0645\u0624\u0633\u0633\u0629 \u0628\u062a\u0634\u0631\u064a\u0639 \u0648\u0627\u062e\u0631\u0649 \u0634\u0631\u0643\u0627\u062a \u0645\u0633\u062c\u0644\u0629 . \u0648\u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u064a\u0631\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0628\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0648 \u0628\u0627\u0644\u0627\u0633\u0647\u0645 \u0648\u0643\u0644\u0627\u0647\u0645\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u062e\u0627\u0635\u0629 \u0627\u0648 \u0639\u0627\u0645\u0629 . \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 :
\nBatter worths . company law . London sweet and maxwell . 1982 . p436 . smith and koonuns . company law .. London .without dete .p.9. tabe and weatcroft . corporation tax . london . sweet and maxwell . 1968 .p.8. francis D.Rose company law .london .sweet and maxwell . 1989 .p.2 .
\n25- \u0642\u0631\u0627\u0631 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0639\u0644\u0627\u0647 \u0627\u0644\u0645\u0631\u0642\u0645 345 \u0641\u064a 25\/8\/1981 . \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 1985 \u2013 \u062c2 \u2013 \u063546 .
\n26- \u062f. \u0627\u0628\u0648 \u0632\u064a\u062f \u0631\u0636\u0648\u0627\u0646 \u2013 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u2013 \u062c1 \u2013 \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0639\u0631\u0628\u064a \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 1988 \u2013 \u063536 .
\n27- \u0627\u0646\u0638\u0631 \u0631\u0633\u0627\u0644\u062a\u0646\u0627 \u2013 \u0627\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u2013 \u062f\u0627\u0631\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f \u2013 2000 \u2013 \u063515 -16 .
\n28-\u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 70 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0646\u0627\u0641\u0630 .
\n29- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 13 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u060c \u0648\u0628\u0646\u0641\u0633 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0633\u0627\u0631 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u0630\u064a \u0627\u0648\u0631\u062f \u0645\u0635\u0637\u0644\u062d \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0627\u0648\u0644 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0627\u0644\u0646\u0627\u0641\u0630 \u0648 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 . \u0627\u0630 \u0646\u0635\u062a \u0627\u0644\u0645\u0627\u062f\u0629 17\u0645\u0646\u0647 \u0639\u0644\u0649 \u0627\u0646\u0647 ” \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0623\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u064a\u0631\u0627\u062f \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a \u2013 \u0639\u0644\u0649 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0642\u0642 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 … \u0627\u0644\u062e \u0648\u0628\u0635\u0641\u0629\u064d \u0639\u0627\u0645\u0629\u064d \u0643\u0644 \u0631\u0628\u062d \u064a\u062d\u0642\u0642\u0647 \u0623\u064a \u0634\u062e\u0635 \u0627\u0648 \u0634\u0631\u0643\u0629 \u0627\u0634\u062e\u0627\u0635 … ” . \u0643\u0645\u0627 \u0627\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 111 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0646\u0641\u0633\u0647\u064f \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0642\u062f \u0627\u0633\u062a\u062b\u0646\u062a \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644 . \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0627\u0648\u0644 \u0648\u0645\u0639 \u0630\u0644\u0643 \u0641\u0627\u0646 \u0647\u0646\u0627\u0643 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u062e\u0631\u0649 \u0642\u062f \u0627\u0642\u0631\u062a \u0628\u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0648\u0645\u0646\u0647\u0627 \u0645\u062b\u0644\u0627\u064b \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0646\u0643\u0644\u064a\u0632\u064a \u0627\u0644\u0630\u064a \u064a\u0633\u0645\u064a\u0647\u0627 \u0628\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0634\u062e\u0635\u064a ( partnerships ) \u0648\u064a\u0639\u062a\u0631\u0641 \u0644\u0647\u0627 \u0628\u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0644\u0627\u063a\u0631\u0627\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 . \u0627\u0645\u0627 \u0641\u064a \u0627\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u0647\u064a \u0644\u0627 \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629. \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 :
\nE.M . Konstom . the law of income tax . London . sweet and maxwell . 1946 . p. 264 . Julia Bailey and lain . company law . London . sweet and maxwell . p . 3 . M . C . oliver . company law . London sweet and maxwell . 1974 . p . 2 .
\n30- \u0642\u0631\u0627\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0648\u0644\u0649 \u0627\u0644\u0645\u0631\u0642\u0645 341 \u0641\u064a 24\/12 \/1980 . \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 \u062c2 \u2013 \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u2013 \u063522 .
\n31- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 : \u0627\u0628\u0648 \u0632\u064a\u062f \u0631\u0636\u0648\u0627\u0646 \u2013 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u2013 \u062c1 \u2013 \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0639\u0631\u0628\u064a \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 1988 \u2013 \u063536 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 . \u062f. \u0645\u062d\u0645\u062f \u0632\u0647\u062f\u064a \u0627\u0644\u0645\u062c\u0646\u064a \u2013 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u2013 \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u2013 \u063515 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 . \u062f. \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0627\u0644\u0635\u062d\u0646 \u2013 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u2013 \u0627\u0634\u062e\u0627\u0635 \u0648\u0627\u0645\u0648\u0627\u0644 \u2013 \u06372 \u2013 \u0645\u0624\u0633\u0633\u0629 \u0634\u0628\u0627\u0628 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0644\u0644\u0646\u0634\u0631 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 1974 \u2013 \u06353 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .
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