{"id":112715,"date":"2018-02-02T02:33:02","date_gmt":"2018-02-01T23:33:02","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=112715"},"modified":"2018-02-02T02:33:02","modified_gmt":"2018-02-01T23:33:02","slug":"%d8%a7%d9%84%d8%aa%d8%b9%d8%b1%d9%8a%d9%81-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%84%d9%84%d8%af%d8%ae%d9%84-%d9%85%d9%86-%d8%a7%d9%84%d8%ac%d8%a7%d9%86%d8%a8-%d8%a7%d9%84%d8%b6%d8%b1","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a7%d9%84%d8%aa%d8%b9%d8%b1%d9%8a%d9%81-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%84%d9%84%d8%af%d8%ae%d9%84-%d9%85%d9%86-%d8%a7%d9%84%d8%ac%d8%a7%d9%86%d8%a8-%d8%a7%d9%84%d8%b6%d8%b1\/","title":{"rendered":"\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a"},"content":{"rendered":"

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\u0644\u0627\u0628\u062f \u0623\u0646 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629(4) .\u0648\u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0625\u062a\u062c\u0627\u0647 \u064a\u0642\u0648\u0644 (Fisher) \u0625\u0646\u0647 \u0645\u0646 \u0627\u0644\u062d\u0645\u0627\u0642\u0629 \u0623\u0646 \u0646\u0642\u0648\u0644 \u0625\u0646 \u0627\u0644\u062f\u062e\u0644 \u064a\u062a\u0635\u0641 \u0628\u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0638\u0627\u0645 \u0648\u0646\u062d\u0646 \u0646\u0639\u0644\u0645 \u0623\u0646\u0647 \u0644\u0627 \u064a\u062a\u0635\u0641 \u0628\u0630\u0644\u0643(5) .\u0648\u0646\u0631\u0649 \u0623\u0646 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0628\u0648\u0635\u0641\u0647\u0627 \u0634\u0631\u0637\u0627\u064b \u0645\u0646 \u0634\u0631\u0648\u0637 \u062e\u0636\u0648\u0639 \u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627 \u0648\u062c\u0648\u062f \u0644\u0647\u0627 \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u062d\u062a\u062c\u0627\u062c \u0628\u0623\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0643\u0644 \u0633\u0646\u0629 . \u0625\u0630 \u0623\u0646 \u0630\u0644\u0643 \u0644\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062e\u0636\u0648\u0639 \u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0639\u062f\u0645\u0647 \u0648\u0625\u0646\u0645\u0627 \u062a\u0631\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0623\u0646 \u0645\u0631\u0648\u0631 \u0627\u0644\u0633\u0646\u0629 \u0647\u0648 \u0623\u0646\u0633\u0628 \u0645\u062f\u0629 \u0632\u0645\u0646\u064a\u0629 \u0644\u062a\u062d\u0635\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062f\u0644\u064a\u0644 \u0639\u0644\u0649 \u0635\u062d\u0629 \u0645\u0627 \u0646\u0642\u0648\u0644\u0647 \u0647\u0648 \u0644\u064a\u0633 \u0647\u0646\u0627\u0643 \u062a\u0634\u0631\u064a\u0639 \u0636\u0631\u064a\u0628\u064a \u0648\u0627\u062d\u062f \u064a\u0639\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0644\u0645\u062c\u0631\u062f \u0639\u062f\u0645 \u0645\u0631\u0648\u0631 \u0633\u0646\u0629 \u0639\u0644\u064a\u0647(6).
\n2- \u0648\u062c\u0648\u062f \u0645\u0635\u062f\u0631 \u0642\u0627\u0628\u0644 \u0644\u0644\u0628\u0642\u0627\u0621 :-<\/span>
\n\u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0628\u0627\u0642\u064a\u0627\u064b \u0625\u0630 \u064a\u0642\u0648\u0644 \u062f. \u0639\u0627\u062f\u0644 \u0627\u0644\u062d\u064a\u0627\u0631\u064a \u0623\u0646\u0647 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0634\u0631\u0637 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u0631\u0626\u064a\u0633\u0629 \u0648\u0647\u064a \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u062b\u0628\u0627\u062a \u062a\u0643\u0648\u0646 \u0644\u0647 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0645\u062f\u0627\u062f \u062f\u062e\u0644 \u062f\u0648\u0631\u064a \u0645\u0646\u0638\u0645 \u060c \u0648\u0644\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u062b\u0628\u0627\u062a \u0647\u0646\u0627 \u0627\u0644\u062f\u0648\u0627\u0645 \u0627\u0644\u0645\u0637\u0644\u0642 \u0625\u0630 \u0644\u064a\u0633 \u0645\u0646 \u0634\u064a\u0621 \u062b\u0627\u0628\u062a \u062b\u0628\u0627\u062a\u0627\u064b \u0645\u0637\u0644\u0642\u0627\u064b \u0641\u064a \u062d\u064a\u0627\u062a\u0646\u0627 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u060c \u0628\u0644 \u0627\u0644\u0645\u0631\u0627\u062f \u0647\u0646\u0627 \u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u0646\u0633\u0628\u064a \u0623\u064a \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u0642\u0627\u0621 \u0645\u062f\u0629 \u0645\u062d\u062f\u0648\u062f\u0629(7) . \u0648\u062a\u062e\u062a\u0644\u0641 \u0635\u0641\u0629 \u0627\u0644\u062b\u0628\u0627\u062a \u0648\u0627\u0644\u062f\u0648\u0627\u0645 \u062a\u0628\u0639\u0627\u064b \u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648\u0647\u064a (\u0627\u0644\u0639\u0645\u0644 \u060c \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0645\u062e\u062a\u0644\u0637) \u0648\u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u064a\u0633\u0648\u063a \u0644\u0646\u0627 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0647\u0627 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0648\u0644\u062f \u0645\u0646 \u0645\u0635\u062f\u0631 \u0627\u0644\u0639\u0645\u0644 \u0643\u0648\u0646 \u0639\u0645\u0631\u0647 \u0623\u0642\u0644 \u0648\u062a\u0634\u062f\u064a\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0648\u0644\u062f \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0633\u0628\u0628 \u0623\u0646 \u0639\u0645\u0631\u0647 \u0623\u0637\u0648\u0644) .
\n3- \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 :-<\/span>
\n\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u064a\u062c\u0628 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0648\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u064b \u0645\u0644\u0627\u0626\u0645\u0627\u064b \u0644\u0647 \u062d\u062a\u0649 \u0646\u0636\u0645\u0646 \u0644\u0647 \u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0625\u0630 \u0623\u0646 \u062a\u062d\u0642\u0642 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0649 \u0627\u0646\u0641\u0627\u0642 \u0645\u0635\u0627\u0631\u064a\u0641 \u0645\u0639\u064a\u0646\u0629 \u0645\u0642\u062f\u0645\u0627\u064b \u0648\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u062e\u062a\u0644\u0637 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u060c \u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f .
\n2- \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u064a\u064a\u0645 \u0646\u0642\u062f\u0627\u064b :-<\/span>
\n\u0625\u0646 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0634\u0631\u0637 \u0623\u0633\u0627\u0633\u064a \u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u062f\u062e\u0644\u0627\u064b \u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0642\u062f\u0631 \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0641\u0627\u0646\u0647\u0627 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0642\u0628\u064a\u0644 \u0627\u0644\u062f\u062e\u0644 \u060c \u0648\u0645\u0646 \u062b\u0645 \u0641\u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0641\u0639\u0646\u0627\u064a\u0629 \u0631\u0628\u0627\u062a \u0627\u0644\u0628\u064a\u0648\u062a \u0628\u0628\u064a\u0648\u062a\u0647\u0646 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u062f\u062e\u0644\u0627\u064b(8).
\n3- \u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u062f\u0629 :-<\/span>
\n\u0644\u0643\u064a \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u062f\u062e\u0644\u0627\u064b \u0644\u0627\u0628\u062f \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u0648\u062a\u062d\u062f\u062f \u0639\u0627\u062f\u0629\u064b \u0628\u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629(9). \u0648\u0639\u0646\u0635\u0631 (\u0627\u0644\u0632\u0645\u0646) \u064a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0623\u0647\u0645 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062f\u062e\u0644 \u0644\u0623\u0646\u0647 \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0645\u064a\u0632 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u0627\u0644\u062f\u062e\u0644 \u064a\u0645\u062b\u0644 \u062a\u062f\u0641\u0642\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u0628\u064a\u0646\u0645\u0627 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u062b\u0631\u0648\u0629 \u0645\u062a\u062c\u0645\u0639\u0629 \u064a\u0646\u0638\u0631 \u0627\u0644\u064a\u0647\u0627 \u0641\u064a \u0644\u062d\u0638\u0629 \u0645\u0639\u064a\u0646\u0629 .<\/p>\n

\n\u0646\u062e\u0644\u0635 \u0645\u0646 \u0647\u0630\u0627 \u0643\u0644\u0647 \u0627\u0644\u0649 \u0623\u0646 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0623\u0648 \u0627\u0644\u0645\u0646\u0628\u0639 \u062a\u062d\u062f\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0623\u0636\u064a\u0642 \u0627\u0644\u062d\u062f\u0648\u062f<\/span> \u060c \u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u062e\u0631\u062c \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0646 \u062b\u0645 \u0641\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u062a\u0644\u0642\u0649 \u062a\u0631\u062d\u064a\u0628\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 . \u0648\u0642\u062f \u0627\u0633\u062a\u0646\u062f \u0623\u0635\u062d\u0627\u0628 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0623\u0648 \u0627\u0644\u0645\u0646\u0628\u0639 \u0641\u064a \u0639\u062f\u0645 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629(10) .<\/p>\n

\n1-<\/span>\u0625\u0646 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0644\u0639\u062f\u0645 \u0627\u062a\u0635\u0627\u0641\u0647\u0627 \u0628\u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0644\u0623\u0646 \u0645\u0636\u0645\u0648\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u064a\u0646\u0635\u0631\u0641 \u0627\u0644\u0649 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0627\u0646\u062a\u0627\u062c\u064a\u0629 \u0648\u0644\u064a\u0633 \u0627\u0644\u0649 \u062a\u063a\u064a\u0631 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 .
\n2-<\/span>\u0627\u0646 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0627\u0632\u062f\u0648\u0627\u062c \u0636\u0631\u064a\u0628\u064a \u0630\u0644\u0643 \u0625\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0623\u0648\u0644\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0642\u064a\u0645\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u060c \u062b\u0645 \u062a\u0641\u0631\u0636 \u062b\u0627\u0646\u064a\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u0639\u0646\u062f \u062a\u062d\u0642\u0642\u0647 \u0641\u064a\u0645\u0627 \u0628\u0639\u062f .
\n3-<\/span>\u0625\u0646 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u064a\u062c\u0627\u0641\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u060c \u0630\u0644\u0643 \u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0642\u062f \u062a\u0643\u0648\u0646 \u063a\u064a\u0631 \u062d\u0642\u064a\u0642\u064a\u0629 \u0625\u0630\u0627 \u0646\u062a\u062c\u062a \u0639\u0646 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0642\u0648\u062f \u060c \u0648\u0645\u0646 \u062b\u0645 \u062a\u0635\u0628\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u062f\u0627\u0629 \u0644\u0645\u0635\u0627\u062f\u0631\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 .
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\n\u0625\u0646 \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u062d\u0635\u064a\u0644\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 .
\n\u062b\u0627\u0646\u064a\u0627\u064b \u2013 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0627\u062b\u0631\u0627\u0621 :-<\/span>
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\n\u0625\u0646 \u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u062f\u062e\u0644 \u0628\u0641\u0643\u0631\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0646\u062a\u062c \u0639\u0646 \u0627\u0644\u0623\u062e\u0630 \u0628\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u064a\u0646\u064a \u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u0627\u0633 \u064a\u0646\u0627\u0633\u0628 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0625\u0630 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u062a\u0645\u062b\u0644 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0647\u0645 \u0645\u0646 \u062b\u0631\u0648\u0629 \u0627\u0644\u0627\u0646\u0633\u0627\u0646 \u060c \u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0632\u0645\u0646 \u0627\u0644\u062d\u062f\u064a\u062b \u0641\u0642\u062f \u0623\u0632\u062f\u0627\u062f\u062a \u0623\u0647\u0645\u064a\u0629 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u060c \u0648\u0647\u0630\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u060c \u0623\u064a \u0623\u0646 \u062a\u0642\u062f\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u060c \u0644\u0623\u0646 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0642\u0648\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0627\u0646\u0633\u0627\u0646 .<\/p>\n

\n\u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u060c \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u062e\u0635 \u0639\u0644\u0649 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0641\u0625\u0646\u0647 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0627\u0645\u0644 \u0645\u062b\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u060c \u0644\u0623\u0646 \u0643\u0644\u064a\u0647\u0645\u0627 \u064a\u0632\u064a\u062f\u0627 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u062e\u0635 \u060c \u0648\u0645\u0646 \u062b\u0645 \u0644\u064a\u0633 \u0645\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0639\u062f\u0645 \u062e\u0636\u0648\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

\n5-<\/span>\u0625\u0646 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0641\u0631\u0635 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u060c \u0630\u0644\u0643 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u062f \u062a\u0639\u0645\u062f \u0627\u0644\u0649 \u0639\u062f\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u062d\u0645\u0644\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u0631\u062d\u064a\u0644\u0647\u0627 \u0627\u0644\u0649 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u0627\u062a \u060c \u0648\u0630\u0644\u0643 \u0628\u0642\u0635\u062f \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062a\u0648\u0632\u064a\u0639\u0627\u062a\u0647\u0627 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 . \u0648\u064a\u0624\u062f\u064a \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0644\u062f\u0649 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0644\u0623\u0633\u0647\u0645<\/span> \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0628\u0648\u0631\u0635\u0629) \u060c \u0648\u0645\u0646 \u062b\u0645 \u0641\u0625\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0633\u0647\u0645 \u0625\u0630\u0627 \u0645\u0627 \u0639\u0645\u062f\u0648\u0627 \u0627\u0644\u0649 \u0628\u064a\u0639\u0647\u0627 \u0641\u0625\u0646\u0647\u0645 \u0633\u0648\u0641 \u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u062a\u0631\u062a\u0641\u0639 \u0643\u062b\u064a\u0631\u0627\u064b \u0639\u0646 \u0633\u0639\u0631 \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0648\u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0645\u0627 \u064a\u0648\u0632\u0639 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0629 \u0633\u0646\u0648\u0627\u062a \u062f\u0648\u0646 \u0623\u0646 \u062a\u062e\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/p>\n

\n6-<\/span> \u0625\u0646 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u064a\u0646\u062a\u062c \u0639\u0646 \u0646\u062c\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0646\u0634\u0627\u0637\u0647\u0627 \u060c \u0648\u0644\u064a\u0633 \u0646\u062a\u064a\u062c\u0629 \u062a\u062f\u0647\u0648\u0631 \u0627\u0644\u0642\u0648\u0629 \u0627\u0644\u0634\u0631\u0627\u0626\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0623\u0648 \u0627\u0644\u062a\u0636\u062e\u0645 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u2026\u0627\u0644\u062e \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u062a\u0638\u0645\u0629 \u0648\u064a\u062e\u0636\u0639 \u0643\u0644\u0627\u0647\u0645\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/p>\n

\n7<\/span>-\u0644\u064a\u0633 \u0635\u062d\u064a\u062d\u0627\u064b \u0623\u0646 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u062a\u062f\u0627\u0648\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u060c \u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u064a\u062a\u0635\u0631\u0641 \u0641\u064a \u0623\u0645\u0648\u0627\u0644\u0647 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0623\u0643\u062f \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u0641 \u064a\u062d\u0642\u0642 \u0644\u0647 \u0645\u0643\u0627\u0633\u0628 \u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062e\u0636\u0648\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0639\u062f\u0645\u0647 .<\/p>\n

\n8<\/span>-\u0644\u064a\u0633 \u0635\u062d\u064a\u062d\u0627\u064b \u0623\u064a\u0636\u0627\u064b \u0623\u0646 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u062a\u0634\u062c\u064a\u0639 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 . \u0648\u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0647\u0648 \u0636\u0639\u0641 \u062d\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u062a\u062c\u0627\u0647 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0638\u0631\u0627\u064b \u0644\u0639\u062f\u0645 \u0633\u0631\u064a\u0627\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0642\u0635\u064a\u0631 \u060c \u0648\u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646 \u0645\u0627\u064a\u0647\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0647\u0648 \u062e\u0636\u0648\u0639 \u062f\u062e\u0648\u0644\u0647 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/p>\n

\n9<\/span>-\u0644\u064a\u0633 \u0635\u062d\u064a\u062d\u0627\u064b \u0623\u0646 \u0643\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u064a\u0644\u063a\u064a \u0623\u062b\u0631 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0627\u0644\u0622\u062e\u0631 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0643\u0644 \u0645\u0643\u0644\u0641 \u0639\u0644\u0649 \u062d\u062f\u0629 .
\n________________________
\n[1]- \u062f. \u0639\u0627\u062f\u0644 \u0641\u0644\u064a\u062d \u0627\u0644\u0639\u0644\u064a \u0648\u062f. \u0637\u0644\u0627\u0644 \u0643\u062f\u0627\u0648\u064a (\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629) \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u062b\u0627\u0646\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635109.<\/span>
\n 2- \u0644\u0644\u062a\u0641\u0635\u064a\u0644 \u062d\u0648\u0644 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u062a\u064a\u0646 \u0631\u0627\u062c\u0639 :-<\/span>
\n – \u062f. \u0623\u0639\u0627\u062f \u062d\u0645\u0648\u062f \u0627\u0644\u0642\u064a\u0633\u064a (\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a) \u06373 \u060c \u0645\u0643\u062a\u0628\u0629 \u062f\u0627\u0631 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c \u0639\u0645\u0627\u0646 \u060c 2000 \u060c \u0635131 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span>
\n – \u062f. \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u0627\u0644\u0635\u0640\u06af\u0640\u0628\u0627\u0646 (\u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635236 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span>
\n – \u062f. \u0645\u062d\u0645\u062f \u0633\u0639\u064a\u062f \u0641\u0631\u0647\u0648\u062f \u0648\u062f. \u0643\u0645\u0627\u0644 \u062d\u0633\u064a\u0646 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 (\u0646\u0638\u0627\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063521 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span>
\n – \u062f. \u0648\u0627\u0626\u0644 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0627\u0644\u0631\u0627\u0634\u062f (\u0627\u0644\u0645\u062f\u062e\u0644 \u0627\u0644\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a) \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u060c \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0643\u0648\u064a\u062a \u060c \u0627\u0644\u0643\u0648\u064a\u062a \u060c 2000 \u060c \u063553 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span>
\n – \u0641\u0624\u0627\u062f \u062a\u0648\u0641\u064a\u0642 \u064a\u0627\u0633\u064a\u0646 \u0648\u0623\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062f\u0631\u0648\u064a\u0634 (\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629) \u062f\u0627\u0631 \u0627\u0644\u064a\u0627\u0632\u0648\u0631\u064a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c 1996 \u060c \u063536 \u0648\u0645\u0627\u0628\u0639\u062f\u0647\u0627 .<\/span>
\n 3- \u062f. \u0643\u0645\u0627\u0644 \u0627\u0644\u062c\u0631\u0641 (\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f) \u0645\u0643\u062a\u0628\u0629 \u062d\u0642\u0648\u0642 \u0639\u064a\u0646 \u0634\u0645\u0633 \u060c 1951 \u060c \u063573 .<\/span>
\n -4 Seligman (E) Studies in public finance N.Y\u060c 1927 \u060c P1120 .<\/span>
\n -5 Fisher The nature of copital and Income OP-cit \u060c p 10<\/span>
\n 6- \u0641\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 : \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0623\u062e\u0630 \u0628\u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u062e\u0636\u0639 \u0643\u0644 \u062f\u062e\u0644 \u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0644\u0648 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0625\u0630 \u0644\u0645 \u064a\u0643\u0646 \u0647\u0646\u0627\u0643 \u0646\u0635 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0639\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 .<\/span>
\n 7- \u062f. \u0639\u0627\u062f\u0644 \u0627\u0644\u062d\u064a\u0627\u0631\u064a (\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063517 .<\/span>
\n 8- \u0627\u0644\u0627\u0633\u062a\u0627\u0630 \u0645\u062d\u0645\u062f \u0644\u0628\u064a\u0628 \u0634\u0642\u064a\u0631 (\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629) \u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1975 \u060c \u0635123 .<\/span>
\n 9- \u0627\u0644\u0641\u0642\u0631\u0629 (3) \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\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0645\u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0627\u0644\u0645\u0639\u062f\u0644 .<\/span>
\n 0[1]- \u064a\u0648\u0646\u0633 \u0627\u0644\u0628\u0637\u0631\u064a\u0642 (\u0623\u0635\u0648\u0644 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635135 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span>
\n 1[1]- \u062f. \u0632\u064a\u0646 \u0627\u0644\u0639\u0627\u0628\u062f\u064a\u0646 \u0628\u0646 \u0646\u0627\u0635\u0631 (\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a) \u0645\u0643\u062a\u0628\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633 \u060c 1974 \u060c \u0635212 .<\/span>
\n 2[1]- \u062f. \u0645\u062d\u0645\u062f \u0633\u0639\u064a\u062f \u0641\u0631\u0647\u0648\u062f \u0648\u062f. \u0643\u0645\u0627\u0644 \u062d\u0633\u064a\u0646 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 (\u0646\u0638\u0627\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644) \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063528.<\/span><\/p>\n

\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/span><\/strong>
\n\u0644\u0627\u062a\u0648\u0644\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0647\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0644\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a \u0644\u0644\u0641\u0631\u062f \u0625\u0646\u0645\u0627 \u064a\u0646\u0635\u0628 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0628\u0648\u0635\u0641\u0647 \u0648\u062d\u062f\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0644\u0648 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0645\u0646\u0634\u0623\u0629 \u0641\u0631\u062f\u064a\u0629 \u0648\u0630\u0644\u0643 \u0627\u0646\u0637\u0644\u0627\u0642\u0627\u064b \u0645\u0646 \u0641\u0631\u0636 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 . \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0647\u0648 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u060c \u0643\u0645\u0627 \u0623\u0646\u0647 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0648\u062c\u0628 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u062a\u064a\u062c\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0645\u0646 \u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629 . \u0648\u0639\u0631\u0641 (Finney) \u0627\u0644\u062f\u062e\u0644 \u0628\u0623\u0646\u0647 (\u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u062a\u062c \u0639\u0646 \u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u062a\u0623\u062f\u064a\u0629 \u062e\u062f\u0645\u0627\u062a \u0644\u0639\u0645\u0644\u0627\u0626\u0647\u0627)(1).<\/p>\n

\u0648\u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0645\u0634\u0627\u0628\u0647 \u0644\u062a\u0639\u0631\u064a\u0641 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0627\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u0625\u0646\u0647\u0627 \u0639\u0631\u0641\u062a \u0627\u0644\u062f\u062e\u0644 \u0628\u0623\u0646\u0647<\/span> (\u0627\u0644\u062a\u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a \u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u0646\u062a\u0642\u0644\u062a \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0649 \u0639\u0645\u0644\u0627\u0626\u0647 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629)(2). \u0648\u0646\u0631\u0649 \u0623\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u062e\u064a\u0631 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u062a\u062d\u062f\u064a\u062f\u0627\u064b \u060c \u0625\u0630 \u0623\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0647\u0648 \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u060c \u0625\u0630 \u064a\u0639\u0646\u064a\u0646\u0627 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0641\u0642\u0637 . \u0648\u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0641\u064a \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0634\u0643\u0644 \u0646\u0638\u0631\u064a\u062a\u064a\u0646 \u0647\u0645\u0627(3) :-<\/p>\n

\u0623\u0648\u0644\u0627\u064b \u2013 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0625\u0633\u062a\u063a\u0644\u0627\u0644 :-<\/span>
\n\u064a\u062a\u062d\u062f\u062f \u0627\u0644\u0631\u0628\u062d \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0628\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0648\u0627\u0644\u0625\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u062f\u064a \u0645\u0646 \u062c\u0647\u0629 \u060c \u0648\u0628\u064a\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 . \u0641\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0623\u062c\u0648\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u062f\u064a\u062a \u060c \u0643\u0645\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062b\u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 .
\n\u062b\u0627\u0646\u064a\u0627\u064b \u2013 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 :-<\/span>
\n\u064a\u062a\u062d\u062f\u062f \u0627\u0644\u0631\u0628\u062d \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0628\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0639\u0646 \u0645\u0637\u0644\u0648\u0628\u0627\u062a\u0647\u0627 \u0641\u064a \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0646\u0647\u0627\u064a\u062a\u0647\u0627 \u0641\u0646\u0637\u0627\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0623\u0648\u0633\u0639 \u0645\u062f\u0649 \u0645\u0646 \u0646\u0637\u0627\u0642 \u0627\u0644\u0631\u0628\u062d \u0648\u0641\u0642\u0627\u064b \u0644\u0646\u0638\u0631\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u060c \u0641\u0627\u0644\u0631\u0628\u062d \u064a\u0634\u0645\u0644 \u0643\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629.
\n____________________
\n-1 Finny \u060c E\u060c miller Herbort principils of Accounting \u2013 N\u060cowjerse Hall \u2013 1962 \u060c pp\u060c 171 \u2013 172 .<\/span>
\n -2 Finny \u060c IBID \u060c P172 .<\/span>
\n 3- \u062f. \u0645\u062d\u0645\u062f \u062d\u0633\u0646 \u0627\u0644\u062c\u0632\u064a\u0631\u064a (\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644) \u0645\u0643\u062a\u0628\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1972 \u060c \u0635287 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 .<\/span><\/p>\n

\n\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/span><\/strong><\/span><\/p>\n

\u0630\u0643\u0631 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0639\u062f\u064a\u062f\u0629 \u0644\u0644\u062f\u062e\u0644 \u060c \u0625\u0630 \u0639\u0631\u0641\u0647 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 (Hicks) \u0628\u0623\u0646\u0647<\/span> ( \u0623\u0642\u0635\u0649 \u0645\u0627 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0634\u062e\u0635 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0634\u062e\u0635 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u0646\u0641\u0633 \u0627\u0644\u064a\u0633\u0627\u0631 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0639\u0644\u064a\u0647 \u0641\u064a \u0628\u062f\u0627\u064a\u062a\u0647\u0627 )(1)\u060c \u0643\u0645\u0627 \u0639\u0631\u0641\u0647 \u0622\u062e\u0631\u0648\u0646 \u0628\u0623\u0646\u0647 ( \u0645\u062c\u0645\u0648\u0639 \u0645\u0627 \u064a\u0643\u0633\u0628\u0647 \u0627\u0644\u0641\u0631\u062f \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0647\u0648 \u0628\u0646\u0641\u0633\u0647 \u0623\u0648 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u0627 \u064a\u0645\u062a\u0644\u0643\u0647 \u0645\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0627\u0644\u0627\u062e\u0631\u0649 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629)(2). \u0648\u0645\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u062a\u0646\u0627\u0648\u0644\u0648\u0627 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u062f\u062e\u0644 \u0623\u064a\u0636\u0627\u064b (Marshal) \u0641\u0647\u0648 \u0639\u0646\u062f\u0647 (\u0630\u0644\u0643 \u0627\u0644\u0646\u0647\u0631 \u0627\u0644\u0645\u062a\u062f\u0641\u0642 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629)(3).<\/p>\n

\u0641\u064a\u0634\u0645\u0644 \u0627\u0644\u062f\u062e\u0644 \u0639\u0646\u062f\u0647 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0645\u0636\u0627\u0641\u0627\u064b \u0627\u0644\u064a\u0647 \u0627\u0644\u0625\u062f\u062e\u0627\u0631 \u0641\u0647\u0648 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062b\u0631\u0648\u0629 \u0645\u0636\u0627\u0641\u0627\u064b \u0627\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0644\u0643 \u0627\u0644\u062b\u0631\u0648\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0642\u064a\u0645\u0629 \u0633\u0648\u0642\u064a\u0629 \u0648\u0644\u0643\u0646 \u0645\u0633\u062a\u0645\u062f\u0629 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0642\u062f \u0644\u0627\u062a\u0639\u062a\u0628\u0631 \u062b\u0631\u0648\u0629(4).<\/span> \u0648\u064a\u0639\u062a\u0642\u062f \u0628\u0639\u0636 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u0623\u0646 \u0627\u0644\u0645\u0627\u0644 \u064a\u0639\u062a\u0628\u0631 \u062f\u062e\u0644\u0627\u064b \u0623\u0648 \u0631\u0623\u0633 \u0645\u0627\u0644\u064d \u0628\u062d\u0633\u0628 \u0646\u064a\u0629 \u0635\u0627\u062d\u0628\u0647 \u0641\u062a\u0643\u0648\u0646 \u0627\u0644\u062b\u0631\u0648\u0629 \u0631\u0623\u0633 \u0645\u0627\u0644\u064d \u0625\u0630\u0627 \u0627\u0633\u062a\u0639\u0645\u0644\u0647\u0627 \u0635\u0627\u062d\u0628\u0647\u0627 \u0631\u0623\u0633\u0645\u0627\u0644 \u060c \u0648\u062a\u0643\u0648\u0646 \u062f\u062e\u0644\u0627\u064b \u0625\u0630\u0627 \u0627\u0633\u062a\u0639\u0645\u0644\u0647\u0627 \u062f\u062e\u0644\u0627\u064b \u060c \u0641\u0642\u062f \u0627\u062a\u062c\u0647 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0633\u0633 \u0634\u062e\u0635\u064a\u0629 \u0628\u062d\u062a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0639\u0644\u0649 \u0631\u0623\u0633 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 (Caston Jeze)(5). \u0623\u0645\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0627\u0645\u0631\u064a\u0643\u064a (I.Fisher) \u0641\u0642\u062f \u0639\u0631\u0641 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0623\u0646\u0647 (\u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0644\u062d\u0638\u0629 \u0645\u0639\u064a\u0646\u0629) \u060c \u0648\u0639\u0631\u0641 \u0627\u0644\u062f\u062e\u0644 \u0628\u0623\u0646\u0647 (\u062a\u064a\u0627\u0631 \u0645\u0646 \u0627\u0644\u0625\u0634\u0628\u0627\u0639\u0627\u062a \u062a\u0633\u062a\u0647\u0644\u0643 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629)(6).<\/p>\n

\u0648\u062a\u0648\u0636\u064a\u062d\u0627\u064b \u0644\u0630\u0644\u0643 \u0641\u0627\u0646 \u0627\u0644\u0631\u063a\u064a\u0641 \u064a\u0639\u062a\u0628\u0631 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u0637\u064a\u0647\u0627 \u0644\u0635\u0627\u062d\u0628\u0647 \u0647\u064a<\/span> \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0645\u0639\u0644\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0627\u0626\u0637 \u062a\u0639\u062a\u0628\u0631 \u0631\u0623\u0633 \u0645\u0627\u0644 \u060c \u0648\u0627\u0644\u0628\u0647\u062c\u0629 \u0648\u0627\u0644\u0633\u0631\u0648\u0631 \u0627\u0644\u0644\u0630\u0627\u0646 \u062a\u0639\u0637\u064a\u0647\u0645\u0627 \u0644\u0635\u0627\u062d\u0628\u0647\u0627 \u0643\u0644\u0645\u0627 \u0646\u0638\u0631 \u0625\u0644\u064a\u0647\u0627 \u062a\u0639\u062a\u0628\u0631 \u062f\u062e\u0644\u0627\u064b(7). \u0648\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0646\u0638\u0631\u064a\u0629 (Fisher) . \u064a\u062a\u0623\u0644\u0641 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0645\u0627 \u0627\u0633\u062a\u0647\u0644\u0643\u0647\u064f \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646\u062a \u0645\u0639\u0645\u0631\u0629 \u0623\u0645 \u063a\u064a\u0631 \u0645\u0639\u0645\u0631\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u0623\u062d\u062f \u0623\u0641\u0631\u0627\u062f \u0639\u0627\u0626\u0644\u062a\u0647 \u0648\u062a\u0632\u064a\u062f \u0645\u0646 \u0631\u0627\u062d\u062a\u0647 \u0648\u0631\u0641\u0627\u0647\u064a\u062a\u0647 \u0648\u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0645\u062c\u0627\u0646\u0627\u064b . \u0648\u064a\u0642\u0627\u0633 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0639\u0646\u062f (Fisher) \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646 \u0627\u0644\u0642\u064a\u0645 \u062a\u0642\u0627\u0633 \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062d\u062f\u064a\u062b \u060c \u0648\u0645\u0639 \u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062f\u062e\u0644 \u0644\u064a\u0633 \u0647\u0648 \u0627\u0644\u0646\u0642\u0648\u062f \u0646\u0641\u0633\u0647\u0627 \u060c \u0648\u0647\u064a \u0633\u0644\u0639\u0629 \u0645\u0627\u062f\u064a\u0629 \u060c \u0628\u0644 \u0647\u0648 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u0645\u062c\u0631\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0646\u0642\u0648\u062f(8) .<\/p>\n

\u0648\u0642\u062f \u0627\u0646\u062a\u0642\u062f \u062a\u0639\u0631\u064a\u0641 (Fisher) \u0644\u0644\u062f\u062e\u0644 \u0645\u0646 \u062c\u0648\u0627\u0646\u0628 \u0639\u062f\u064a\u062f\u0629(9) :<\/span>
\n\u0623\u0648\u0644\u0627\u064b \u2013<\/span><\/strong> \u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0642\u0627\u0635\u0631 \u060c \u0644\u0623\u0646\u0647 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u062e\u0631\u0648\u062c \u0623\u062c\u0632\u0627\u0621 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u062f\u062e\u0631 \u0648\u0644\u0627 \u062a\u0633\u062a\u0647\u0644\u0643 \u060c \u0645\u0639 \u0623\u0646\u0647\u0627 \u062a\u0632\u064a\u062f \u0645\u0642\u062f\u0631\u062a\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062f\u0641\u0639 .
\n\u062b\u0627\u0646\u064a\u0627\u064b \u2013<\/span><\/strong> \u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u064a\u0639\u0646\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643\u064a \u0648\u0644\u064a\u0633 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 .
\n\u062b\u0627\u0644\u062b\u0627\u064b \u2013<\/span> <\/strong>\u0627\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0628\u0639\u0636 \u0627\u0644\u0635\u0639\u0648\u0628\u0627\u062a \u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u0634\u062e\u0635 \u0627\u0644\u0649 \u0622\u062e\u0631 \u060c \u0648\u0644\u0623\u0646\u0647 \u064a\u0635\u0639\u0628 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 . \u0623\u0645\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a (Carl Plehn) \u0641\u0642\u062f \u0639\u0631\u0641 \u0627\u0644\u062f\u062e\u0644 \u0628\u0623\u0646\u0647 (\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u0648\u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643) \u0648\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0641\u0625\u0646\u0647 \u064a\u062f\u062e\u0644 \u0641\u064a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062f\u062e\u0644 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 .<\/p>\n

\u0648\u0643\u0630\u0644\u0643 \u0641\u0625\u0646\u0647 \u062a\u0633\u062a\u0628\u0639\u062f \u0645\u0646 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u0643\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u064a\u062b \u0648\u0627\u0644\u0648\u0635\u0627\u064a\u0627 \u0648\u0627\u0644\u0647\u0628\u0627\u062a \u060c \u0644\u0623\u0646\u0647 \u0641\u064a \u0631\u0623\u064a\u0647 \u0644\u064a\u0633 \u0645\u0646 \u0627\u0644\u062d\u0643\u0645\u0629 \u0627\u0646\u0641\u0627\u0642 \u0647\u0630\u0647 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a(10) .<\/span> \u0648\u0642\u062f \u0627\u0646\u062a\u0642\u062f \u0623\u064a\u0636\u0627\u064b \u062a\u0639\u0631\u064a\u0641 (Plehn) \u0628\u0623\u0646\u0647 \u063a\u064a\u0631 \u062c\u0627\u0645\u0639 \u0648\u0644\u0627 \u0645\u0627\u0646\u0639 \u060c \u0644\u0623\u0646\u0647 \u0642\u062f \u0627\u0633\u062a\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u062f\u062e\u0640\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u063a\u064a\u0631 \u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u2013 \u0644\u0645 \u064a\u062e\u0636\u0639 \u0644\u0644\u062f\u062e\u0644 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0624\u062f\u064a \u0627\u0644\u0649 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0641\u064a \u062b\u0631\u0648\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u060c \u0648\u0645\u0646 \u062b\u0645 \u0641\u0625\u0646\u0647\u0627 \u062a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0643\u0644\u0641(11). \u0648\u0646\u062d\u0646 \u0628\u062f\u0648\u0631\u0646\u0627 \u0644\u0627 \u0646\u062a\u0641\u0642 \u0645\u0639 \u062a\u0639\u0631\u064a\u0641 (Plehn) \u0628\u0633\u0628\u0628 \u0623\u0639\u062a\u0642\u0627\u062f\u0646\u0627 \u0628\u0635\u062d\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0627\u0644\u064a\u0647 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0627\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 . \u0643\u0645\u0627 \u0646\u0631\u0649 \u0623\u0646 \u062a\u0639\u0631\u064a\u0641 (Fisher) \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647 \u0623\u0641\u0636\u0644 \u0645\u0646 \u062a\u0639\u0631\u064a\u0641 (Plehn) \u0644\u0644\u062f\u062e\u0644 \u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0627\u0644\u064a\u0647 \u062a\u0639\u062a\u0628\u0631 \u0635\u062d\u064a\u062d\u0629 \u0648\u064a\u062c\u0628 \u0627\u0644\u0623\u062e\u0630 \u0628\u0647\u0627 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0623\u0646 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u062a\u064a \u0636\u0631\u0628\u0647\u0627 \u0644\u062a\u0648\u0636\u064a\u062d \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062f\u062e\u0644 \u0644\u0645 \u062a\u0643\u0646 \u062f\u0642\u064a\u0642\u0629 \u0644\u0623\u0646 \u0628\u0639\u0636\u0647\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0642\u0648\u064a\u0645\u0647 \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0623\u0648 \u064a\u0635\u0639\u0628 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0648\u064a\u0645 \u0643\u0627\u0644\u0628\u0647\u062c\u0629 \u0648\u0627\u0644\u0633\u0631\u0648\u0631 . \u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u064a\u062a\u0636\u062d \u0627\u062a\u0633\u0627\u0639 \u0645\u062c\u0627\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u0645\u0645\u0627 \u064a\u0641\u0633\u0631 \u0644\u0646\u0627 \u062a\u0639\u062f\u062f \u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062f\u062e\u0644 \u0641\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u064a\u0647\u062a\u0645 \u0628\u062f\u062e\u0644 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0643\u0645\u0627 \u0623\u0646\u0647\u064f \u064a\u0647\u062a\u0645 \u0628\u0645\u0634\u0643\u0644\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0628\u064a\u0646 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0646\u062a\u0627\u062c (\u0627\u0644\u0623\u062c\u0648\u0631 \u060c \u0627\u0644\u0631\u0628\u062d \u060c \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u060c \u0627\u0644\u0631\u064a\u0639) .
\n\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a(12) :-<\/span>
\n\u064a\u0641\u0631\u0642 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u060c \u0641\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0647\u0648 \u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0634\u062e\u0635 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u0623\u0646\u0641\u0642\u062a \u0641\u064a \u0633\u0628\u064a\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647 \u060c \u0623\u0645\u0627 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0641\u0647\u0648 \u064a\u0634\u0645\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u064a\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0623\u064a\u0636\u0627\u064b(13) . \u0648\u062a\u0623\u0633\u064a\u0627\u064b \u0639\u0644\u0649 \u0645\u0627 \u062a\u0642\u062f\u0645 \u0641\u0627\u0646 \u0642\u064a\u0645\u0629 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u062a\u062a\u0639\u0627\u062f\u0644 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0647\u0646\u0627\u0643 \u062f\u062e\u0644 \u0639\u064a\u0646\u064a \u0644\u062f\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u060c \u0643\u0645\u0627 \u0648\u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0623\u0643\u062b\u0631 \u0634\u0645\u0648\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0623\u0643\u062b\u0631 \u062a\u0639\u0628\u064a\u0631\u0627\u064b \u0639\u0646 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0623\u0646\u0647 \u064a\u0642\u0631\u0631 \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0623\u062f\u0627\u0629 \u0644\u0644\u062a\u0628\u0627\u062f\u0644 \u0648\u0627\u0644\u062a\u0642\u0648\u064a\u0645(14).
\n______________________<\/p>\n

[1]- \u062f. \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0641\u0648\u0632\u064a ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u060c \u0628\u064a\u0631\u0648\u062a \u060c 1972 \u060c \u0635124 .<\/span>
\n 2- \u062f. \u0639\u0635\u0627\u0645 \u064a\u0648\u0633\u0641 \u0639\u0627\u0634\u0648\u0631 ( \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u0639\u0631\u0628\u064a\u0629 ) \u060c \u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1962 \u060c \u0635 \u06355-6 .<\/span>
\n 3- \u062f. \u0623\u062d\u0645\u062f \u062d\u0627\u0641\u0638 \u0627\u0644\u062c\u0639\u0648\u064a\u0646\u064a ( \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 ) \u06371 \u060c \u062f\u0627\u0631 \u0627\u0644\u0639\u0647\u062f \u0627\u0644\u062c\u062f\u064a\u062f \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1967 \u060c \u0635175 .<\/span>
\n 4- \u0627\u0644\u0645\u0635\u062f\u0631 \u0646\u0641\u0633\u0647 \u060c \u0635175 .<\/span>
\n 5- \u062f. \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 (\u0623\u0635\u0648\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629) \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u062d\u062f\u064a\u062b \u060c \u0627\u0644\u0627\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u060c 1966 \u060c \u063573 .<\/span>
\n 6- \u062f. \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0641\u0648\u0632\u064a (\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635124 \u061b \u062f. \u0628\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0639\u062a\u0644\u0645 (\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u2013 \u0623\u062f\u0648\u0627\u062a\u0647\u0627 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0622\u062b\u0627\u0631\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629) \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u060c \u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0622\u062f\u0627\u0628 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1998 \u060c \u0635173.<\/span>
\n 7- \u064a\u0631\u0649 \u062c\u0627\u0646\u0628 \u0645\u0646 \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0646\u0647 \u064a\u0648\u062c\u062f \u062b\u0644\u0627\u062b \u0646\u0638\u0631\u064a\u0627\u062a \u0644\u062a\u0645\u064a\u064a\u0632 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0647\u064a :-<\/span>
\n \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 :- \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0648\u0627\u0644\u0645\u062a\u062d\u0631\u0643 (\u0627\u0644\u062c\u0627\u0631\u064a) \u0648\u0642\u062f \u062d\u0638\u064a\u062a \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0628\u062f\u0639\u0645 \u0643\u0628\u064a\u0631 \u0648\u0642\u062f \u0623\u0639\u062a\u0628\u0631 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0647\u0648 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0643\u0648\u0646\u0647 \u064a\u0642\u0648\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0623\u0648 \u0628\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0623\u0645\u0627 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u062d\u0631\u0643 \u0641\u0647\u0648 \u0627\u0644\u062f\u062e\u0644 \u0648\u0647\u0648 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u062a\u0645\u062b\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0628\u0645\u0641\u0631\u062f\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u062d\u0631\u0643 . \u0648\u062e\u064a\u0631 \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0642\u0636\u064a\u0629 ( in Golden Horse (New) Ltdv Thur good ) . \u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0623\u0646 \u062a\u0642\u0631\u0631 \u0643\u0648\u0646 \u0627\u0644\u0628\u064a\u0639 \u0628\u0623\u062b\u0645\u0627\u0646 \u0628\u062e\u0633\u0629 \u0641\u064a \u0645\u0646\u062c\u0645 \u0630\u0647\u0628 \u064a\u0639\u062a\u0628\u0631 \u0628\u064a\u0639\u0627\u064b \u0644\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u0627\u0644\u0642\u0627\u0636\u064a (Romer) \u062d\u062f\u062f \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0648\u0623\u0646 \u062a\u0642\u062f\u064a\u0631\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 (\u0627\u0644\u0628\u064a\u0639 \u0628\u0623\u062b\u0645\u0627\u0646 \u0628\u062e\u0633\u0629) \u064a\u062a\u0637\u0644\u0628 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u062d\u0644 \u0631\u0623\u0633 \u0645\u0627\u0644 \u062b\u0627\u0628\u062a \u0623\u0645 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0645\u062a\u062d\u0631\u0643 .<\/span>
\n \u0648\u0623\u062c\u0627\u0628 \u0628\u0634\u0643\u0644 \u0645\u062e\u062a\u0635\u0631 \u0623\u0646 \u0627\u0644\u0628\u064a\u0639 \u0627\u0639\u062a\u0628\u0631 \u0628\u0645\u062b\u0627\u0628\u0629 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0645\u062a\u062d\u0631\u0643 \u0648\u0623\u0646 \u0646\u0634\u0648\u0621\u0647 \u0643\u0627\u0646 \u0628\u0633\u0628\u0628 \u0627\u0644\u0645\u0646\u0627\u062c\u0645 \u0648\u0628\u0634\u0643\u0644 \u062b\u0627\u0646\u0648\u064a \u064a\u0639\u0648\u062f \u0627\u0644\u0649 \u0631\u0623\u0633 \u0645\u0627\u0644 \u062b\u0627\u0628\u062a .<\/span>
\n \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 :- \u0646\u0638\u0631\u064a\u0629 \u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0634\u062c\u0627\u0631 .<\/span>
\n \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0644\u0627 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0633\u0627\u0628\u0642\u062a\u0647\u0627 (\u0646\u0638\u0631\u064a\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0623\u0648 \u0627\u0644\u0645\u062a\u062d\u0631\u0643) \u0641\u0625\u0646 \u0627\u0644\u0634\u062c\u0631\u0629 \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u062a\u0645\u062b\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u062b\u0645\u0627\u0631 \u062a\u0645\u062b\u0644 \u0627\u0644\u062f\u062e\u0644 (\u0645\u0641\u0631\u062f\u0627\u062a \u0627\u0644\u062f\u062e\u0644) \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0644\u062f \u0648\u062a\u0646\u0645\u0648 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 .<\/span>
\n \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 :- \u0646\u0638\u0631\u064a\u0629 \u062a\u0639\u0627\u0638\u0645 \u0623\u0648 \u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0642\u0648\u0629 \u0623\u0648 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/span>
\n \u0648\u0641\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0641\u0625\u0646 \u0627\u0644\u062f\u062e\u0644 \u064a\u0639\u062a\u0628\u0631 \u0645\u0631\u062f\u0648\u062f\u0627\u064b \u0645\u0646 \u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0642\u062f \u062a\u0645\u062a \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0632\u0627\u064a\u062f \u0623\u0648 \u062a\u0639\u0627\u0638\u0645 \u0627\u0644\u0642\u062f\u0631\u0629 (\u0627\u0644\u0642\u0648\u0629) \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0639\u062f \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0644\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u062f\u062e\u0644 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u062a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0647\u0627\u062f \u0628\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0627\u0646\u0643\u0644\u064a\u0632\u064a \u0648\u0623\u062e\u064a\u0631\u0627\u064b \u0641\u0625\u0646 \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0647\u064a \u0645\u0633\u0623\u0644\u0629 \u0648\u0642\u0627\u0626\u0639 . \u0623\u0646\u0638\u0631:-<\/span>
\n James Kirkbride and Abimbola A.olowo foyeku \u201c The Law and Theory of In come Tax \u201c Liverpool Academic Press \u060c 2002 \u060c P 65 .<\/span>
\n -8 I . Fisher \u201c The Nature of capital and Income \u201c N.Y. 1930 \u060c PP105 – 115<\/span>
\n 9- \u062f. \u0639\u0627\u062f\u0644 \u0627\u0644\u062d\u064a\u0627\u0631\u064a ( \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0627\u0645 “) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063510 \u0648\u0645\u0627\u0628\u0639\u062f\u0647\u0627 .<\/span>
\n 10- Brownlee and Alen \u201c Economics of public Finance \u201c Znded\u060c NY \u060c 1960 \u060c P244<\/span>
\n 11- \u062f. \u0639\u0627\u062f\u0644 \u0627\u0644\u062d\u064a\u0627\u0631\u064a ( \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0627\u0645) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063513 .<\/span>
\n 12- \u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0627\u0641\u0638 (\u0642\u064a\u0627\u0633 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0641\u0631\u062f\u064a) \u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062b\u0627\u0646\u064a \u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u060c \u0628\u063a\u062f\u0627\u062f \u060c 1963 \u060c \u063569 .<\/span>
\n 13- \u064a\u0642\u0635\u062f \u0628\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u064a\u0646\u064a (Income Kind) \u0647\u0646\u0627 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u0642\u0648\u064a\u0645\u0647\u0627 \u0628\u0627\u0644\u0646\u0642\u0648\u062f \u0648\u062a\u0639\u0637\u064a \u0645\u0642\u0627\u0628\u0644\u0627\u064b \u062c\u0632\u0626\u064a\u0627\u064b \u0623\u0648 \u0643\u0644\u064a\u0627\u064b \u0644\u0623\u062d\u062f \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0648\u0645\u062b\u0627\u0644 \u0630\u0644\u0643 \u0645\u0627 \u064a\u0642\u062f\u0645 \u0644\u0644\u0639\u0645\u0627\u0644 \u0645\u0646 \u0643\u0633\u0627\u0621 \u0623\u0648 \u0637\u0639\u0627\u0645 \u0623\u0648 \u0647\u0627\u062a\u0641 \u0623\u0648 \u0633\u064a\u0627\u0631\u0629 \u2026 \u0623\u0644\u062e \u0648\u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u064a\u0646\u064a \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span>
\n C.T.Sand ford \u201cEcnomic of Public finance \u201d pergamon press \u060c NewYORK\u060c 1976 \u060c P89.<\/span>
\n \u0646\u0642\u0644\u0627\u064b \u0639\u0646 \u062f. \u0645\u062d\u0645\u062f \u0633\u0639\u064a\u062f \u0641\u0631\u0647\u0648\u062f \u0648\u062f. \u0643\u0645\u0627\u0644 \u062d\u0633\u064a\u0646 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 (\u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644) \u060c \u0645\u0639\u0647\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c 1986 \u060c \u0647\u0627\u0645\u0634 \u063518 .<\/span>
\n 14- \u062f. \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 (\u0623\u0635\u0648\u0644 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629) \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635126.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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