{"id":119947,"date":"2018-06-05T06:28:11","date_gmt":"2018-06-05T03:28:11","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=119947"},"modified":"2018-06-05T07:39:46","modified_gmt":"2018-06-05T04:39:46","slug":"%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%af%d9%81%d8%a7%d8%aa%d8%b1-%d8%a7%d9%84%d8%aa%d8%ac%d8%a7%d8%b1%d9%8a%d8%a9-%d9%88%d8%ae%d9%84%d9%88%d9%87%d8%a7-%d9%85%d9%86-%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%af%d9%81%d8%a7%d8%aa%d8%b1-%d8%a7%d9%84%d8%aa%d8%ac%d8%a7%d8%b1%d9%8a%d8%a9-%d9%88%d8%ae%d9%84%d9%88%d9%87%d8%a7-%d9%85%d9%86-%d8%a7\/","title":{"rendered":"\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u062e\u0644\u0648\u0647\u0627 \u0645\u0646 \u0627\u0644\u063a\u0634 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\u0628\u062d\u064a\u062b \u064a\u062a\u0648\u0635\u0644 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0641\u064a \u062a\u0642\u0631\u064a\u0631\u0647 \u0644\u0627 \u064a\u0643\u0641\u064a \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062a\u0638\u0644\u064a\u0644 \u0623\u0648 \u0639\u062f\u0645 \u0627\u0644\u0627\u0643\u062a\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629(43)\u060c \u0648\u0642\u062f \u064a\u0645\u062a\u0646\u0639 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0646 \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0631\u0623\u064a \u0639\u0646\u062f\u0645\u0627 \u062a\u0641\u0631\u0636 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0642\u064a\u062f\u0627\u064b \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0645\u0646 \u0630\u0644\u0643 \u0647\u0648 \u0639\u062f\u0645 \u062a\u0645\u0643\u0646\u0647 \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u062f\u0644\u0629 \u0648\u0642\u0631\u0627\u0626\u0646 \u0643\u0627\u0641\u064a\u0629 \u0648\u0645\u0646\u0627\u0633\u0628\u0629 \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0625\u0628\u062f\u0627\u0621 \u0631\u0623\u064a\u0647 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629(44).<\/p>\n<p style=\"text-align: justify;\">___________________<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">1- \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (7) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 (2) \u0644\u0633\u0646\u0629 1985.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">2- \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (133) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">3- \u062a\u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (133)\u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645(21)\u0644\u0633\u0646\u0629 1997 \u0639\u0644\u0649 \u0623\u0646&#8221; \u062a\u062e\u0636\u0639 \u062d\u0633\u0627\u0628\u0627\u062a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0649 \u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&#8230;.&#8221;\u060c\u0627\u0645\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 (42) \u0645\u0646 \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 \u0641\u062a\u0646\u0635 \u0639\u0644\u0649 \u0627\u0646 &#8221; \u064a\u062e\u0636\u0639 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0649 \u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">4-Commissaire Aux comptes\u060c Repertoire De Droit commercial et des societes\u060c T. III societes\u060c Jurisprudence Generale Dolloz\u060c Paris\u060c 1958\u060c p232.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">5- \u062f. \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0645\u062d\u0645\u0648\u062f \u2013 \u062f. \u0639\u064a\u0633\u0649 \u0623\u0628\u0648\u0637\u0628\u0644\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 1967\u060c \u063557-58 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">6-Robert R. Pennington\u060c Company Law\u060c Fourth edition\u060c Butter Worth and Co(publishers \u2013 Ltd)\u060c London\u060c 1979\u060c p633-634.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">7- \u0627\u0644\u0628\u0646\u062f (\u0647\u0640) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (40) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0628\u062a\u0627\u0631\u064a\u062e 12\/12\/1983 \u0648\u0627\u0644\u062a\u064a \u064a\u0644\u062a\u0632\u0645 \u0628\u0647\u0627 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0628\u0646\u062f (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0631\u0642\u0645 (3) \u0644\u0633\u0646\u0629 1999.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">8- \u062f. \u0623\u0643\u062b\u0645 \u0623\u0645\u064a\u0646 \u0627\u0644\u062e\u0648\u0644\u064a\u060c \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0628\u064a\u0631\u0648\u062a\u060c 1967\u060c \u0635392 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">9- \u0627\u0644\u0645\u0627\u062f\u0629 (11) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">10- Commissaire Aux Comptes\u060c op. cit.\u060c p232 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">11- G. Ripert et R. Roblot\u060c Traite De Droit Commercial\u060c T. 1\u060c Vol. 2\u060c 18 edition\u060c Paris\u060c 2002\u060c p490.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">12- \u062f. \u0623\u062f\u0648\u0631 \u0639\u064a\u062f\u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629\u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0646\u062c\u0648\u0649\u060c \u0628\u064a\u0631\u0648\u062a\u060c 1970\u060c \u0635622 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">13-Commissaire Aux Comptes\u060c op. cit.\u060c p232 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">14- \u0627\u0644\u0641\u0642\u0631\u0627\u062a (22\u060c 25\u060c 26) \u0645\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0642\u0645 (2) \u0628\u0634\u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 7\/8\/1999 \u0627\u0644\u0630\u064a \u064a\u0644\u062a\u0632\u0645 \u0628\u0647 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0628\u0646\u062f (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0631\u0642\u0645 (3) \u0644\u0633\u0646\u0629 1999.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">15- \u062f. \u0627\u0644\u064a\u0627\u0633 \u0646\u0627\u0635\u064a\u0641\u060c \u0627\u0644\u0643\u0627\u0645\u0644 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0639\u0648\u064a\u062f\u0627\u062a\u060c \u0628\u064a\u0631\u0648\u062a \u2013 \u0628\u0627\u0631\u064a\u0633\u060c 1982\u060c \u0635335 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">16- \u0627\u0644\u0628\u0646\u062f (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (40) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">17- \u062f. \u0645\u062d\u0645\u062f \u0641\u0631\u064a\u062f \u0627\u0644\u0639\u0631\u064a\u0646\u064a\u060c \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635205 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">18- \u0627\u0644\u0628\u0646\u062f (\u062f) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0631\u0642\u0645 (3) \u0644\u0633\u0646\u0629 1999.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">19- \u0627\u0644\u0628\u0646\u062f (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (40) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">20- \u062f. \u0623\u0643\u062b\u0645 \u0623\u0645\u064a\u0646 \u0627\u0644\u062e\u0648\u0644\u064a\u060c \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635392 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">21-Robert R. Pennington\u060c op. cit\u060c p634.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">22- \u062f. \u0639\u0628\u062f \u0627\u0644\u0641\u0636\u064a\u0644 \u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f\u060c \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0645\u0646 \u0642\u0631\u0627\u0631\u0627\u062a \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u064a \u0648\u0627\u0644\u0641\u0631\u0646\u0633\u064a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0643\u062a\u0648\u0628\u0631\u060c 1986\u060c \u063582-83 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">23- G. Ripert et R. Roblot\u060c op. cit\u060c p496.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">24- \u0627\u0644\u0628\u0646\u062f (5) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (136) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">25- \u0627\u0644\u0645\u0627\u062f\u0629 (13) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">26- \u0627\u0644\u0628\u0646\u062f (3) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (87) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">27- \u062f. \u0627\u0644\u064a\u0627\u0633 \u0646\u0627\u0635\u064a\u0641\u060c \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635337-338 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">28- \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">29- \u0627\u0644\u0628\u0646\u062f (\u0623) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (3) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (59) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">30- \u0627\u0644\u0645\u0627\u062f\u0629 (176) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">31- \u0627\u0646\u0638\u0631: \u0627\u0644\u0645\u0648\u0627\u062f (148-152) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">32- \u062a\u0642\u0627\u0628\u0644\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 (291) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u0635\u0631\u064a \u0631\u0642\u0645 (159) \u0644\u0633\u0646\u0629 1981 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">33- \u062f. \u062d\u0633\u0627\u0645 \u0627\u0644\u062f\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u063a\u0646\u064a \u0627\u0644\u0635\u063a\u064a\u0631\u060c \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u062f\u0627\u0631 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 1986\u060c \u0635296 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">34- \u0627\u0644\u0641\u0642\u0631\u0629 (2) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (133) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">35 &#8211; \u0627\u0644\u0645\u0627\u062f\u0629 (135) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">36 &#8211; \u0627\u0644\u0628\u0646\u062f (\u0648) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (11) \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0631\u0642\u0645 (3) \u0644\u0633\u0646\u0629 1999.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">37- \u062f. \u0623\u062f\u0648\u0631 \u0639\u064a\u062f\u060c \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635626 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">38- \u0627\u0644\u0645\u0627\u062f\u0629 (136) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (21) \u0644\u0633\u0646\u0629 1997 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 (1) \u0644\u0633\u0646\u0629 1998 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">39- Commissair Aux Comptes\u060c op. cit\u060c p233-234.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">40- \u0627\u0644\u0628\u0646\u062f (\u0648\u060c \u0632) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (40) \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">41- \u0627\u0644\u0641\u0642\u0631\u0629 (19) \u0645\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0642\u0645 (2) \u0628\u0634\u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">42- \u0627\u0644\u0641\u0642\u0631\u0629 (22) \u0645\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0642\u0645 (2) \u0628\u0634\u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">43- \u0627\u0644\u0641\u0642\u0631\u0629 (24) \u0645\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0642\u0645 (2) \u0628\u0634\u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\">44- \u0627\u0644\u0641\u0642\u0631\u0629 (25-26) \u0645\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0642\u0645 (2) \u0628\u0634\u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">\u0627\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a .<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0623\u0644\u0632\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0639\u0636 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0639\u062f \u062a\u062f\u0642\u064a\u0642\u0647\u0627 \u0648\u062a\u0635\u062f\u064a\u0642\u0647\u0627 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a(1)\u060c \u0643\u0645\u0627 \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0648\u0627\u062c\u0628 \u0646\u0641\u0633\u0647 \u0625\u0630 \u064a\u062a\u0648\u0644\u0649 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062a\u0639\u064a\u064a\u0646\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627(2)\u060c \u0648\u0628\u0630\u0644\u0643 \u064a\u0643\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u062f \u0648\u0633\u0639 \u0646\u0637\u0627\u0642 \u0639\u0645\u0644 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0630\u0644\u0643 \u0628\u0641\u0631\u0636 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 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