{"id":120873,"date":"2018-07-21T00:27:28","date_gmt":"2018-07-20T21:27:28","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=120873"},"modified":"2018-07-21T00:27:28","modified_gmt":"2018-07-20T21:27:28","slug":"%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%aa%d8%ac%d8%a7%d9%88%d8%b2-%d8%a5%d8%b4%d9%83%d8%a7%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%aa%d8%ac%d8%a7%d9%88%d8%b2-%d8%a5%d8%b4%d9%83%d8%a7%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84\/","title":{"rendered":"\u0628\u062d\u062b \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u062a\u062c\u0627\u0648\u0632 \u0625\u0634\u0643\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a"},"content":{"rendered":"

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\u0648\u0639\u0631\u0641\u0647 \u0628\u0639\u0636\u0647\u0645[11] \u0628\u0623\u0646\u0647) \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0641\u0633\u0647\u0627 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0646\u0641\u0633\u0647 \u0648\u0639\u0644\u0640\u0649 \u0627\u0644\u0645\u0640\u0627\u0644 \u0646\u0641\u0640\u0633\u0647 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u064a \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0646\u0641\u0633\u0647\u0627.<\/p>\n

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\u062b\u0627\u0646\u064a\u0627:\u062d\u0633\u0628 \u0645\u0639\u064a\u0627\u0631 \u0642\u0635\u062f \u0627\u0644\u0645\u0634\u0631\u0639:<\/span><\/p>\n

1-\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0642\u0635\u0648\u062f :<\/strong> \u0648 \u0647\u0648 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u062a\u062a\u062c\u0647 \u0646\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0639 \u0644\u0625\u062d\u062f\u0627\u062b\u0647 \u060c \u0648 \u0630\u0644\u0643 \u0639\u0646\u062f\u0645\u0627 \u062a\u0639\u0645\u062f \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0641\u0631\u0636 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0648\u0639\u0627\u0621 \u060c \u0645\u0646 \u0623\u062c\u0644 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0623\u0648 \u0632\u064a\u0627\u062f\u0629 \u0639\u062f\u0627\u0644\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 . \u0648 \u062a\u0644\u062c\u0623 \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u063a\u0631\u0627\u0636 \u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0623\u0648 \u0644\u062a\u0623\u0645\u064a\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 .1<\/p>\n

\u0648 \u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u064a\u0643\u0648\u0646 \u0627\u0632\u062f\u0648\u0627\u062c\u0627 \u0645\u0642\u0635\u0648\u062f\u0627 \u0648 \u0644\u0647 \u0623\u0647\u062f\u0627\u0641 \u0645\u0639\u064a\u0646\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648 \u0632\u064a\u0627\u062f\u0629 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u062b\u0644\u0627[21] .<\/p>\n

2-\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u0635\u0648\u062f:<\/span><\/strong>
\n\u064a\u0642\u0635\u062f \u0628\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0630\u0644\u0643 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0630\u064a \u064a\u062d\u0635\u0644 \u0645\u0646 \u063a\u064a\u0631 \u0642\u0635\u062f \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0639) \u0623\u064a \u0647\u0648 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0630\u064a \u0644\u0627 \u062a\u062a\u0628\u0639\u0647 \u0646\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0639 \u0644\u0625\u062d\u062f\u0627\u062b\u0647 \u060c \u0648\u0642\u062f \u064a\u0643\u0648\u0646 \u0633\u0628\u0628\u0647 \u0623\u0645\u0627 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0623\u0633\u0640\u0633 \u0627\u0644\u062a\u0640\u064a \u0628\u0642\u0640\u0648\u0645 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0625\u0645\u0627 \u0646\u062a\u064a\u062c\u0629 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0647\u064a\u0626\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0640\u0633\u0644\u0637\u0627\u062a\u0647\u0627 \u0641\u0640\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0646\u0641\u0633\u0647 \u060c \u0643\u0645\u0627 \u064a\u062d\u062f\u062b \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629.\u0648\u0641\u0640\u064a \u0645\u0639\u0638\u0640\u0645 \u0627\u0644\u0623\u062d\u064a\u0640\u0627\u0646 \u064a\u0643\u0640\u0648\u0646 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u062f\u0648\u0644\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u0635\u0648\u062f\u060c \u0648\u064a\u062d\u062f\u062b \u0646\u062a\u064a\u062c\u0629 \u0627\u062a\u062c\u0627\u0647 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0625\u0644\u0649 \u062a\u0646\u0638\u064a\u0645 \u062a\u0634\u0631\u064a\u0639\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642 \u0645\u0635\u0627\u0644\u062d\u0647\u0627\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u0627\u0632\u062f\u0648\u0627\u062c \u062f\u0648\u0644\u064a\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u064a\u062d\u062f\u062b \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0631\u063a\u0645 \u0648\u062c\u0648\u062f \u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644. \u0648\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u0642\u0635\u0648\u062f\u0627\u064b \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u060c \u0648\u0630\u0644\u0643 \u062a\u062d\u0642\u064a\u0642\u0627 \u0644\u0628\u0639\u0636 \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0642\u062a\u0640\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629\u060c \u0645\u0646\u0647\u0627:<\/p>\n

1-\u0627\u0644\u062d\u062f \u0645\u0646 \u062a\u0648\u0638\u064a\u0641 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0645\u0646\u0639 \u062e\u0631\u0648\u062c\u0647\u0627 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u0629.
\n2-\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u060c \u0648\u0630\u0644\u0643 \u0644\u0644\u062d\u064a\u0644\u0648\u0644\u0629 \u062f\u0648\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062a\u0644\u0643 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u0642\u062f \u062a\u0631\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u0646\u0647 \u064a\u062a\u0639\u064a\u0646 \u062a\u0645\u0648\u064a\u0644\u0647\u0627 \u0628\u0631\u0624\u0648\u0633 \u0623\u0645\u0648\u0627\u0644 \u0648\u0637\u0646\u064a\u0629.
\n3-\u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u0627\u0644\u0645\u062b\u0644 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0631\u0639\u0627\u064a\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629[22]<\/p>\n

\u062b\u0627\u0644\u062b\u0627:\u062d\u0633\u0628 \u0645\u0639\u064a\u0627\u0631 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c :<\/span><\/p>\n

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\u0648\u0645\u062b\u0627\u0644 \u0630\u0644\u0643<\/span> \u0623\u0646 \u062a\u0641\u0631\u0636 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0641\u064a \u0633\u0648\u0631\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u0628\u0643\u0627\u0645\u0644\u0647\u0627 \u0642\u0628\u0644 \u062a\u0648\u0632\u064a\u0639\u0647\u0627\u060c\u0635\u0645 \u062a\u0639\u0648\u062f \u0648\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0627\u0631\u062b\u064a\u0629 \u0627\u0644\u062a\u064a \u0622\u0644\u062a \u0625\u0644\u0649 \u0648\u0631\u062b\u062a\u0647[24]<\/p>\n

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1-\u0627\u062e\u062a\u0644\u0627\u0641 \u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/span> \u062a\u062a\u0645\u062b\u0644 \u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0644\u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648 \u0647\u064a:<\/p>\n

\u0623 \u0636\u0627\u0628\u0637 \u0627\u0644\u062c\u0646\u0633\u064a\u0640\u0629:<\/span> \u0648 \u064a\u062a\u062d\u0642\u0642 \u0639\u0646\u062f \u0625\u062a\u0628\u0627\u0639 \u0627\u0644\u062f\u0648\u0644 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648 \u0627\u0644\u062a\u064a \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0625\u0642\u0631\u0627\u0631 \u062d\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0631\u0639\u0627\u064a\u0627\u0647\u0627 ) \u0643\u0644 \u0645\u0646 \u064a\u062d\u0645\u0644 \u062c\u0646\u0633\u064a\u062a\u0647\u0627 ( \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0648\u0637\u0646 \u0625\u0642\u0627\u0645\u062a\u0647\u0645\u060c \u0648 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0645\u062f\u0627\u062e\u064a\u0644\u0647\u0645 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0635\u062f\u0631\u0647\u0627.<\/p>\n

\u0628- \u0636\u0627\u0628\u0637 \u0627\u0644\u0625\u0642\u0627\u0645\u0640\u0640\u0629:<\/span> \u0647\u0648 \u062a\u062d\u0642\u0642 \u0628\u0627\u0633\u062a\u0646\u0627\u062f \u0627\u0644\u062f\u0648\u0644 \u0625\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062d\u064a\u062b \u064a\u0642\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u062d\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u0624\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u0627\u062a\u062e\u0630\u0648\u0627\u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0648\u0637\u0646\u0627 \u0644\u0647\u0645 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0635\u062f\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644.<\/p>\n

\u0648 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u0637\u0644\u062d \u0645\u0648\u0637\u0646 \u0627\u0644\u062a\u0643\u0644\u064a\u0641 \u0644\u0644\u062f\u0644\u0627\u0644\u0629 \u0639\u0644\u0649 \u0645\u0643\u0627\u0646 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641.<\/p>\n

\u0625\u0646 \u0627\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0636\u0627\u0628\u0637 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0631\u0636\u0647\u0627 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a\u0647\u0627\u060c \u062d\u062a\u0649 \u0648 \u0625\u0646 \u0643\u0627\u0646\u0648\u0627 \u0644\u0627 \u064a\u0645\u0644\u0643\u0648\u0646 \u062c\u0646\u0633\u064a\u062a\u0647\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u062f\u0627\u062e\u064a\u0644\u0647\u0645 \u0627\u0644\u0645\u062d\u0642\u0642\u0629 \u062e\u0627\u0631\u062c \u0625\u0642\u0644\u064a\u0645\u0647\u0627\u060c \u0643\u0645\u0627 \u064a\u0639\u062a\u0628\u0631 \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062d\u0642 \u0641\u064a \u0625\u062e\u0636\u0627\u0639 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0648\u062c\u062f \u0628\u0647\u0627 \u0645\u0642\u0631 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0648 \u0623\u064a\u0646\u0645\u0627 \u0643\u0627\u0646 \u0645\u0648\u0642\u0639 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 .<\/p>\n

\u062c- \u0636\u0627\u0628\u0637 \u0627\u0644\u0645\u0635\u0640\u0640\u062f\u0631:<\/span> \u0648 \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u0628\u0646\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u064a\u0646\u0637\u0648\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0639\u0644\u0649 \u0625\u0642\u0631\u0627\u0631 \u062d\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u062f\u0627\u062e\u0644 \u0625\u0642\u0644\u064a\u0645\u0647\u0627 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062c\u0646\u0633\u064a\u0629 \u0623\u0648 \u0645\u0648\u0637\u0646 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u062a\u0624\u0648\u0644 \u0625\u0644\u064a\u0647\u0645.<\/p>\n

\u0648 \u0644\u0642\u062f \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u0644\u0636\u0627\u0628\u0637 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0630\u064a \u062a\u0631\u062a\u0643\u0632 \u0639\u0644\u064a\u0647 \u0627\u0644\u062f\u0648\u0644 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0646\u062a\u064a\u062c\u0629 \u0644\u0644\u0635\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637 \u0627\u0644\u0641\u0631\u062f \u0628\u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0635\u0644\u0629 \u0633\u064a\u0627\u0633\u064a\u0629\u060c \u0645\u0638\u0647\u0631\u0647\u0627 \u0627\u0644\u062c\u0646\u0633\u064a\u0629) (1\u0644\u0643\u0646 \u0642\u062f \u062a\u0636\u0627\u0621\u0644\u062a \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0636\u0627\u0628\u0637 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062f\u0648\u0644\u060c \u0644\u0627\u062d\u062a\u0644\u0627\u0644 \u0627\u0644\u0635\u062f\u0627\u0631\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0636\u0627\u0628\u0637 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0648 \u0636\u0627\u0628\u0637 \u0627\u0644\u0645\u0635\u062f\u0631.[25]<\/p>\n

2\u062a\u0639\u062f\u062f \u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/span><\/p>\n

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\n\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0644\u0628\u0639\u0636 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0642\u0642 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0646\u062a\u064a\u062c\u0629 \u062e\u0636\u0648\u0639\u0647\u0627 \u0641\u0640\u064a \u0627\u0644\u0648\u0642\u0640\u062a \u0646\u0641\u0633\u0647 \u0644\u0643\u0644 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0648\u0637\u0646 \u0648\u0636\u0631\u064a\u0628\u0629 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0640\u0634\u062e\u0635 \u0627\u0644\u0645\u0642\u0640\u064a\u0645 \u0641\u0640\u064a \u0623\u064a \u0645\u0640\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646.[26]<\/p>\n

3-\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 : \u0625\u0646 \u062a\u0628\u0627\u064a\u0646 \u0623\u0633\u0633 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u064a\u0634\u0643\u0644 \u0633\u0628\u0628\u0627 \u0647\u0627\u0645\u0627 \u0644\u0628\u0631\u0648\u0632 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u060c \u0648 \u064a\u0638\u0647\u0631 \u0630\u0644\u0643 \u0628\u062d\u0643\u0645 \u0623\u0646 \u0628\u0639\u0636 \u062a\u0623\u062e\u0630 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u062e\u0635\u064a \u0627\u0644\u0643\u0644\u064a \u0641\u064a \u062a\u0623\u0633\u064a\u0633 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 )\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a( \u0648 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0646\u0648\u0639\u064a )\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629 \u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u2026( \u060c \u0648 \u062a\u0623\u062e\u0630 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644 \u0628\u0646\u0638\u0627\u0645 \u062e\u0627\u0635 \u0645\u0631\u0643\u0628 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0627\u0644\u0633\u0627\u0628\u0642\u064a\u0646 \u060c \u0648 \u0647\u0630\u0627 \u0627\u0644\u062a\u0628\u0627\u064a\u0646 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u064a\u0648\u0644\u062f \u0627\u0632\u062f\u0648\u0627\u062c\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u062d\u064a\u062b \u064a\u062e\u0636\u0639 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0648\u0627\u062d\u062f \u0625\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0641\u064a \u0628\u0644\u062f \u0627\u0644\u0645\u0635\u062f\u0631 \u060c \u0648 \u0643\u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0645\u0629 \u0641\u064a \u0628\u0644\u062f \u0627\u0644\u0645\u0648\u0637\u0646[27]<\/p>\n

4-\u0627\u062e\u062a\u0644\u0627\u0641 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a: \u0648 \u0644\u0639\u0644 \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0647\u0648\u062a\u0628\u0627\u064a\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u062d\u0648\u0644 \u0645\u0641\u0627\u0647\u064a\u0645 \u0645\u062b\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u062a\u0646\u062f \u0628\u0639\u0636\u0627\u0644\u062f\u0648\u0644 \u0644\u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0625\u0644\u0649 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0634\u062e\u0635 \u0644\u0645\u0633\u0643\u0646 \u062f\u0627\u062e\u0644 \u0623\u0631\u0627\u0636\u064a\u0647\u0627\u060c \u0648 \u0623\u0646 \u064a\u0642\u064a\u0645 \u0641\u064a\u0647 \u0628\u0635\u0641\u0629 \u062f\u0627\u0626\u0645\u0629\u060c \u0648 \u0642\u062f \u064a\u0633\u062a\u0646\u062f \u0627\u0644\u0628\u0639\u0636 \u0627\u0644\u0622\u062e\u0631 \u0625\u0644\u0649 \u0641\u0643\u0631\u0629 \u0623\u062e\u0631\u0649 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u0643\u0646 \u0627\u0644\u062f\u0627\u0626\u0645 \u060c \u0648 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0628\u0627\u064a\u0646 \u0641\u064a \u0645\u062f\u0644\u0648\u0644 \u0648 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u060c \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062d\u062f\u0648\u062b \u0627\u0632\u062f\u0648\u0627\u062c \u0636\u0631\u064a\u0628\u064a \u060c \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0646\u0641\u0633 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0646\u0638\u0631 \u0625\u0644\u064a\u0647 \u0645\u0646 \u0648\u062c\u0647\u062a\u064a \u0646\u0638\u0631 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646 \u0643\u0645\u0627 \u064a\u0639\u0648\u062f \u0623\u064a\u0636\u0627 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

\u2013 \u0633\u0647\u0648\u0644\u0629 \u0627\u0646\u062a\u0642\u0627\u0644 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648 \u0627\u0644\u064a\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n

\u2013 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u062f\u0648\u0644\u0629 \u060c \u0648 \u0627\u0646\u062a\u0634\u0627\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0641\u064a \u0645\u0627 \u062a\u0635\u062f\u0631\u0647 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0648 \u0633\u0646\u062f\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062f\u0648\u0644.<\/p>\n

\u2013 \u0627\u062a\u0633\u0627\u0639 \u0627\u0644\u0623\u062e\u0630 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0644\u0627\u062d\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647 \u0643\u0644\u0647\u060c \u0623\u064a\u0627 \u0643\u0627\u0646 \u0645\u0635\u062f\u0631\u0647\u060c\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c[28]<\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 :\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0646 \u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><\/p>\n

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\u0623\u0648\u0644\u0627- \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 :<\/span> \u064a\u0646\u0627\u0644 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0623\u062d\u062f \u0627\u0644\u0623\u0631\u0643\u0627\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0628\u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0637\u0627\u0642\u062a\u0647 \u060c \u0648 \u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u0627\u0644\u062a\u0636\u062d\u064a\u0629 \u0634\u0639\u0627\u0631\u0627 \u0646\u0638\u0631\u064a\u0627[29].<\/p>\n

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\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a: \u0637\u0631\u0642 \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/span><\/span><\/p>\n

\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0628\u0645\u062b\u0627\u0628\u0629 \u0645\u0648\u0627\u062b\u064a\u0642 \u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 Trait\u00e9s diplomatiques\u0630\u0627\u062a \u0637\u0628\u064a\u0639\u0629 \u062e\u0627\u0635\u0629 \u0625\u0630 \u0623\u0646\u0647\u0627 \u0648\u062b\u0627\u0626\u0642 \u062a\u0642\u0646\u064a\u0629 \u0648\u0645\u0641\u0635\u0644\u0629 \u060c\u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u062a\u0641\u0627\u062f\u064a \u0643\u0644 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u060c\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0628\u0634\u0623\u0646\u0647\u0627 \u0644\u0627 \u064a\u062a\u0645 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u064a\u0646 \u0628\u0644 \u0645\u0646 \u0637\u0631\u0641 \u0623\u0637\u0631 \u062a\u0642\u0646\u064a\u0629 \u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0646\u0638\u0631\u0627 \u0644\u0637\u0627\u0628\u0639\u0647\u0627 \u0627\u0644\u062a\u0642\u0646\u064a[32]<\/p>\n

\u0648\u0644\u0642\u062f \u0627\u0642\u062a\u0631\u062d\u062a \u0623\u0648\u0644\u0649 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0640\u0635\u0627\u062f\u064a\u0629 \u0648 \u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0623\u0631\u0628\u0639 \u0637\u0631\u0642 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a[33]\u060c \u0648 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0625\u064a\u062c\u0627\u0632\u0647\u0627 \u0641\u064a\u0645\u0640\u0627 \u064a\u0644\u064a:<\/span><\/p>\n

\u0637\u0631\u064a\u0642\u0629 \u0623\u0648 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 Exon\u00e9ration \u062a\u0642\u062a\u0636\u064a \u0623\u0646 \u062a\u062a\u0646\u0627\u0632\u0644 \u062f\u0648\u0644\u0629 \u0644\u0623\u062e\u0631\u0649 \u0639\u0646 \u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0636\u0631\u064a\u0628 \u0648\u062d\u062f\u0647\u0627 \u060c\u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639Etat de source \u0623\u0648 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 Etat de r\u00e9sidence<\/p>\n

\n\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645:<\/span> \u0648 \u062a\u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u062e\u0635\u0645 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0640\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639 \u0628\u0647\u0627\u060c \u0639\u0644\u0649 \u062f\u062e\u0644\u0647) \u0623\u0648 \u062b\u0631\u0648\u062a\u0647(\u060c \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u062a\u062d\u0642\u0642 \u0628\u0647\u0627 \u0623\u0648 \u062a\u0644\u0643 \u0627\u0644\u062b\u0631\u0648\u0629.<\/p>\n

\n\u0637\u0631\u064a\u0642\u0629 \u0627\u0642\u062a\u0633\u0627\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f:<\/span> \u0648 \u062a\u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0625\u062d\u062f\u0649 \u0627\u0644\u0640\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646\u060c \u0648 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0639\u0644\u0649 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0647\u0640\u0630\u0647 \u0627\u0644\u062f\u0648\u0644\u0640\u0629 \u0628\u062a\u062d\u0648\u064a\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062d\u0635\u0644\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n

\n\u0637\u0631\u064a\u0642\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629:<\/span> \u0648 \u062a\u0642\u062a\u0636\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0640\u0629\u060c \u0628\u0640\u0623\u0646 \u062a\u0642\u0640\u0648\u0645 \u0627\u0644\u0640\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0628\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u062a\u0646\u0627\u0648\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641\u060c \u062d\u0633\u0628 \u0641\u0626\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u0642\u0640\u0642 \u060c \u0628\u0645\u0648\u062c\u0640\u0628 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062c\u0628\u0627\u0626\u064a\u0629 \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0643\u0623\u0646 \u062a\u062e\u062a\u0635 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0640\u0647\u0645 \u060c \u0648 \u0623\u0646 \u062a\u062e\u062a\u0635 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0641\u0626\u0629 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a[34].<\/p>\n

\n\u0648\u0633\u0646\u0643\u062a\u0641\u064a \u0628\u0631\u0635\u062f \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0641\u0642\u0637\u060c \u0623\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 ( \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644) \u0648\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062e\u0635\u0645 \u0641\u064a \u0645\u0637\u0644\u0628 \u062b\u0627\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u0622\u062a\u064a:<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 M\u00e9thode de l\u2019exon\u00e9ration<\/strong><\/span>
\n\u0648 \u062a\u0642\u062a\u0636\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0628\u0623\u0646 \u062a\u062a\u0646\u0627\u0632\u0644 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0639\u0646 \u062d\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0648 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062a\u0644\u0643 \u0627\u0644\u062f\u0648\u0644\u0629 \u062f\u0648\u0644\u0640\u0629 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u062f\u0648\u0644\u0629 \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644.\u0648\u0644\u0642\u062f \u0627\u0639\u062a\u0645\u062f\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u0627\u062a\u0641\u0627\u0642\u064a\u062a\u0647\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 23\u062d\u064a\u062b \u0627\u0642\u062a\u0631\u062d\u062a \u0628\u0623\u0646 \u064a\u0645\u0646\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641[35].<\/p>\n

\u0648\u0639\u0644\u064a\u0647 \u0633\u0646\u062e\u0635\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0641\u064a \u062d\u064a\u0646 \u0646\u062a\u0631\u0643 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645\u0647\u0627.<\/span><\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 : \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/strong><\/span><\/p>\n

\u064a\u0648\u062c\u062f \u0646\u0648\u0639\u0627\u0646 \u0645\u0646 \u0648 \u064a\u0648\u062c\u062f \u0646\u0648\u0639\u0627\u0646 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621: \u0625\u0639\u0641\u0627\u0621 \u0643\u0627\u0645\u0644\u060c \u0648 \u0625\u0639\u0641\u0627\u0621 \u062a\u0635\u0627\u0639\u062f\u064a \u0623\u0648 \u0628\u0645\u0639\u062f\u0644 \u062d\u0642\u064a\u0642\u064a<\/p>\n

\u0623\u0648\u0644\u0627: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644 M\u00e9thode de l\u2019exon\u00e9ration int\u00e9grale :<\/span>
\n\u064a\u062a\u0645 \u0628\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u062a\u062e\u0644\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0639\u0646 \u062d\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c\u0648 \u0639\u062f\u0645 \u0623\u062e\u0630\u0647\u0627 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0644\u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0644\u0627\u0642 \u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0641\u0627\u0629. \u0641\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0644\u0627 \u062a\u0639\u064a\u0631 \u0623\u064a \u0627\u0647\u062a\u0645\u0627\u0645 \u0644\u0644\u062f\u062e\u0644 \u0645\u0646 \u0645\u0635\u062f\u0631 \u0623\u062c\u0646\u0628\u064a \u0641\u062d\u0633\u0628 \u060c \u0628\u0644 \u062a\u0630\u0647\u0628 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0630\u0644\u0643 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0648\u062c\u0648\u062f\u0647 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u062f\u0627\u062e\u064a\u0644[36]
\n\u0648 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0648\u0636\u064a\u062d \u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0648 \u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0633\u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0646\u062d \u0641\u064a\u0647\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639 \u0648 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0646\u062d \u0641\u064a\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629. \u0648\u0630\u0644\u0643 \u0628\u0631\u0635\u062f \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0622\u062a\u064a: \u0646\u0641\u0631\u0636 \u0623\u0646 \u0645\u0644\u0632\u0645\u0627 \u064a\u0645\u0644\u0643 \u062f\u062e\u0644\u0627 \u0625\u062c\u0645\u0627\u0644\u064a\u0627 \u064a\u0642\u062f\u0631 \u06282000 \u062f\u0631\u0647\u0645 \u0645\u0646\u0647 1200 \u062f\u0631\u0647\u0645 \u0645\u0646 \u0645\u0635\u062f\u0631 \u062f\u0627\u062e\u0644\u064a ( \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629) \u0648\u0645\u0635\u062f\u0631 \u062e\u0627\u0631\u062c\u064a 800 \u062f\u0631\u0647\u0645 ( \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639)<\/p>\n

\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 30% \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 1200 \u062f\u0631\u0647\u0645\u060c \u0641\u064a \u062d\u064a\u0646 \u062a\u0641\u0631\u0636 35% \u0639\u0644\u0649 2000 \u062f\u0631\u0647\u0645 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639.<\/p>\n

\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0644\u064a :<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 :<\/p>\n

(1200 dh \u00d7 30%) =360dh<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639:<\/span><\/p>\n

(800dh \u00d735%) = 280 dh<\/p>\n

\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = 640 \u062f\u0631\u0647\u0645<\/p>\n

\u062b\u0627\u0646\u064a\u0627: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0628\u0645\u0639\u062f\u0644 \u062d\u0642\u064a\u0642\u064a<\/span><\/strong>
\nM\u00e9thode de l\u2019exon\u00e9ration avec progressivit\u00e9<\/span><\/strong>
\n\u0648\u0641\u0642\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u0641\u0625\u0646 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0627 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u062f\u0627\u062e\u064a\u0644\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u0623\u062e\u0630\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0633\u0628\u0627\u0646 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0648 \u063a\u0627\u0644\u0628\u0627 \u0645\u0627 \u062a\u0644\u062c\u0623 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0625\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0639\u0646\u062f\u0645\u0627 \u064a\u0639\u0648\u062f \u0627\u0644\u062d\u0642 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644\u060c \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0628\u0631\u0645\u0629 \u0628\u064a\u0646 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646.<\/p>\n

\u0648\u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0646\u0641\u0633 \u0645\u0639\u0637\u064a\u0627\u062a \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642 \u0646\u062c\u062f:<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 :<\/strong><\/span><\/p>\n

(1200dh \u00d735%) = 420<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639:<\/p>\n

800dh \u00d7 35 = 280 dh<\/p>\n

\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = 280dh \u00d7420 dh =700 dh<\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621<\/span><\/p>\n

\u0625\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0647\u064a \u0623\u0648\u0644 \u0637\u0631\u064a\u0642\u0629 \u062a\u062a\u0628\u0627\u062f\u0631 \u0625\u0644\u0649 \u0623\u0630\u0647\u0627\u0646\u0646\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0645\u0639\u0627\u0644\u062c\u0640\u0629 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648 \u0644\u0643\u0646 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u064a\u062a\u0637\u0644\u0628 \u062a\u062e\u0644\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0639\u0646 \u062d\u0642\u0647\u0640\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u062f\u0627\u062e\u064a\u0644 \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 \u0646\u0637\u0627\u0642 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646\u0647\u0627 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u062a\u0639\u062a\u0628\u0631\u0647 \u0645\u0638\u0647\u0631\u0627 \u0645\u0646 \u0645\u0638\u0627\u0647\u0631 \u0633\u064a\u0627\u062f\u062a\u0647\u0627\u060c\u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0623\u0642\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627 \u0645\u0646 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062e\u0635\u0645\u060c\u0648 \u062e\u0627\u0635\u0629 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0648 \u062a\u0638\u0647\u0631 \u062c\u0644\u064a\u0627 \u0645\u0632\u0627\u064a\u0627 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0642\u0627\u0631\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u064a\u0632 \u0628\u062e\u0627\u0635\u064a\u0629 \u0647\u0627\u0645\u0629 \u062a\u062a\u062c\u0644\u0649 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 .\u0648\u0645\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0646\u062c\u062f \u0628\u0639\u0636 \u0627\u0644\u0641\u0642\u0647[37] \u064a\u062f\u0639\u0648\u0627 \u0625\u0644\u0649 \u0637\u0631\u064a\u0642\u0629 \u0644\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0628\u062d\u0643\u0645 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u062a\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645 \u0639\u0644\u0649 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u064a\u0633 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0639\u0631\u0636 \u0644\u0623\u0647\u0645 \u0645\u0632\u0627\u064a\u0627 \u0648 \u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621[38].<\/p>\n

\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644: -1<\/span><\/p>\n

\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648 \u0627\u0644\u0639\u064a\u0648\u0628
\n\u0645\u0632\u0627\u064a\u0627 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644: \u062a\u062a\u0645\u064a\u0632 \u0628\u0645\u0627 \u064a\u0644\u064a*<\/p>\n

.\u0628\u0633\u0627\u0637\u0629 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0648 \u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u2013<\/p>\n

\u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u0649 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u2013<\/p>\n

\u0641\u064a \u062d\u0627\u0644 \u0645\u0646\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u064a\u0634\u062c\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627 \u0639\u0644\u0649 \u062a\u0648\u0633\u064a\u0639 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.<\/p>\n

\u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0646\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062c\u0630\u0628\u0647\u0627 \u0644\u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/p>\n

*\u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644: \u0648 \u062a\u0639\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0639\u064a\u0648\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n

\u2013 \u062a\u062a\u0637\u0644\u0628 \u062a\u0636\u062d\u064a\u0629 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0639\u0646 \u062c\u0632\u0621 \u0645\u0646 \u0645\u0648\u0627\u0631\u062f\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648 \u062a\u062e\u0644\u064a\u0647\u0627 \u0639\u0646 \u062d\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644 \u0644\u0627 \u062a\u0641\u0636\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627\u060c \u0625\u0644\u0627 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a.
\n\u2013 \u062a\u0634\u062c\u064a\u0639 \u0627\u0646\u062a\u0634\u0627\u0631 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0649 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u0646\u062d \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a.
\n\u2013 \u064a\u0624\u062f\u064a \u0645\u0646\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0625\u0644\u0649 \u0625\u0639\u0631\u0627\u0636 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0644\u0639\u0648\u0627\u0626\u062f\u0647 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0645\u0627 \u062f\u0627\u0645\u062a \u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0644\u0646 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u062f \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0647[39].<\/p>\n

-2\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a<\/span>
\n*\u0645\u0632\u0627\u064a\u0627 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a: \u0645\u0646 \u0623\u0647\u0645 \u0645\u0645\u064a\u0632\u0627\u062a\u0647\u0627 \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/span>
\n\u0640 \u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0623\u0643\u062b\u0631 \u062a\u0642\u0628\u0644\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062f\u0648\u0644 \u0645\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u0633\u0645\u062d \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0628\u0627\u0644\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0645\u0639\u0641\u0627\u0629\u060c \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a.
\n\u2013 \u062a\u062e\u0641\u0641 \u0645\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644\u0647 \u0627\u0644\u0645\u0643\u0644\u0641.<\/p>\n

\u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0643\u0628\u062f \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u062a\u0624\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0625\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629.<\/p>\n

*\u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a: \u0646\u0630\u0643\u0631 \u0645\u0646 \u0628\u064a\u0646\u0647\u0627:<\/strong><\/span>
\n\u0640 \u0635\u0639\u0648\u0628\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0628\u0633\u0628\u0628 \u062a\u0639\u0642\u062f\u0647\u0627.
\n\u2013 \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642\u0627 \u0644\u0633\u0644\u0645 \u062a\u0635\u0627\u0639\u062f\u064a.
\n\u2013 \u062a\u062a\u0637\u0644\u0628 \u062a\u062e\u0644\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0639\u0646 \u062d\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0625\u0639\u0641\u0627\u0626\u0647\u060c \u0645\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u062a\u0636\u062d\u064a\u0629 \u0628\u062c\u0632\u0621 \u0645\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645<\/span><\/p>\n

\u0648 \u0628\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u062a\u062e\u0635\u0645 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0637\u0627\u0644\u0628\u0647 \u0628\u0647\u0627 \u0648 \u0644\u0642\u062f \u0627\u0639\u062a\u0645\u062f\u062a \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0627\u062a\u0641\u0627\u0642\u064a\u062a\u064a\u0647\u0645\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u062a\u064a\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 23 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627[40].<\/p>\n

\u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0623\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0625\u0628\u0627\u0646 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0645\u0644\u0632\u0645 \u0648\u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n

\u0648\u0627\u0644\u062e\u0635\u0645 \u064a\u0645\u0646\u062d \u0644\u0644\u0645\u0644\u0632\u0645 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u062d\u064a\u062b \u064a\u0624\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0627\u0633\u062a\u0646\u0632\u0627\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0624\u062f\u0649 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u0627\u062c\u0628 \u0623\u062f\u0627\u0624\u0647 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629[41].<\/p>\n

\u0648\u064a\u062e\u062a\u0644\u0641 \u0627\u0644\u062e\u0635\u0645 \u0639\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0623\u062e\u064a\u0631 \u064a\u0646\u0635\u0628 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0645\u0644\u0632\u0645 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0625\u0646 \u0627\u0644\u062e\u0635\u0645 \u064a\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0624\u062f\u0627\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0628\u0627\u0644\u0625\u0633\u0642\u0627\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629.<\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062e\u0635\u0645<\/span><\/p>\n

\u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u062a\u0637\u0628\u0642 \u0627\u0644\u062f\u0648\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u062e\u0635\u0645: \u062e\u0635\u0645 \u0643\u0627\u0645\u0644\u060c \u0648 \u062e\u0635\u0645 \u062c\u0632\u0626\u064a\u060c \u0648 \u062e\u0635\u0645 \u0628\u0642\u0631\u0636 \u0636\u0631\u064a\u0628\u064a \u0648\u0647\u0645\u064a.<\/p>\n

\u0623\u0648\u0644\u0627: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644<\/span><\/span><\/p>\n

\u0639\u0646\u062f\u0645\u0627 \u062a\u0645\u0646\u062d \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0625\u0633\u0642\u0627\u0637\u0627 \u062c\u0628\u0627\u0626\u064a\u0627 \u0645\u0631\u062a\u0628\u0637\u0627 \u0628\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0643\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062d\u062a\u0649 \u0648\u0644\u0648 \u0623\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u064a\u0645\u062b\u0644 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0633\u0648\u0641 \u062a\u0623\u062e\u0630 \u0645\u0646 \u0623\u062c\u0632\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639\u060c \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0644\u0632\u0645 \u0627\u0644\u0630\u064a \u064a\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u062f\u062e\u0644 \u062e\u0627\u0631\u062c \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u064a\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0623\u0642\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0645\u0644\u0632\u0645 \u0622\u062e\u0631 \u0644\u0647 \u0646\u0641\u0633 \u0627\u0644\u062f\u062e\u0644 \u0648\u0644\u0643\u0646 \u0643\u0644\u0647 \u0645\u0646 \u0645\u0635\u062f\u0631 \u062f\u0627\u062e\u0644\u064a[42]<\/p>\n

\u0648\u0644\u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0648\u0631\u062f \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:<\/strong><\/span><\/p>\n

\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0645\u0644\u0632\u0645 \u064a\u0645\u0644\u0643 \u062f\u062e\u0644\u0627 \u0625\u062c\u0645\u0627\u0644\u064a\u0627 2000 \u062f\u0631\u0647\u0645 \u0645\u0646\u0647 1200 \u062f\u0631\u0647\u0645 \u0628\u0645\u0635\u062f\u0631 \u062f\u0627\u062e\u0644\u064a( \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629) \u0648800 \u062f\u0631\u0647\u0645 \u0645\u0646 \u0645\u0635\u062f\u0631 \u062e\u0627\u0631\u062c\u064a( \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639)\u060c\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 30% \u0648\u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u063940% \u060c \u0641\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0633\u062a\u062a\u063a\u064a\u0631 \u0628\u062d\u0633\u0628 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u062a\u0623\u062e\u0630 \u0628\u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0644\u064a \u0623\u0648 \u0627\u0644\u062c\u0632\u0626\u064a .<\/p>\n

\u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0644\u064a:<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 (2000dh\u00d730%)=600dh. :<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639:800dh \u00d740% =320dh<\/p>\n

\u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 = \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0624\u062f\u0627\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639<\/p>\n

\u0625\u0630\u0646 320 \u062f\u0631\u0647\u0645 \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629:<\/p>\n

600-320=280<\/p>\n

280+320=600dh<\/p>\n

\u062b\u0627\u0646\u064a\u0627: \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u062c\u0632\u0626\u064a l\u2019imputation partielle<\/span>
\n\u0648\u0641\u0642\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u062a\u0645\u0646\u062d\u0647 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u0642\u0642 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u0628\u0645\u0639\u0646\u0649 \u0623\u0646\u0647 \u0628\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u062a\u0636\u0639 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0633\u0642\u0641\u0627 \u0644\u0644\u0642\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u062a\u0645\u0646\u062d\u0647 \u0644\u0644\u0645\u0643\u0644\u0641\u060c \u0648 \u0627\u0644\u0630\u064a \u064a\u062d\u0633\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u0642\u0642 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0644\u0643\u0646 \u062d\u0633\u0628 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629.<\/p>\n

\u0648\u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0646\u0641\u0633 \u0645\u0639\u0637\u064a\u0627\u062a \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642 \u0646\u062c\u062f:<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 :<\/strong><\/span><\/p>\n

200\u00d730%=600dh<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639:<\/span><\/strong><\/p>\n

800\u00d740%=320dh<\/p>\n

\u064a\u062d\u062f\u062f \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0624\u062f\u0627\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0628\u0635\u062f\u062f \u062f\u062e\u0644 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639:<\/span><\/p>\n

1200-360=840 dh<\/p>\n

\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/span><\/p>\n

840+320=1160 dh<\/p>\n

\u062b\u0627\u0644\u062b\u0627 : \u062e\u0635\u0645 \u0642\u0631\u0636 \u0636\u0631\u064a\u0628\u064a \u0648\u0647\u0645\u064a:[43]<\/span><\/p>\n

\u062a\u0639\u062a\u0645\u062f \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0648 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629\u060c \u0648 \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0637\u0631\u0641 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0647 \u062e\u0635\u0645\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u062d\u062a\u0649 \u0648 \u0625\u0646 \u0644\u0645 \u064a\u062a\u062d\u0645\u0644 \u0623\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0623\u0648 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0628\u0644\u063a \u0630\u0644\u0643 \u0627\u0644\u062e\u0635\u0645 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u062f\u0641\u0639\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u0639\u0644\u0627 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631.<\/p>\n

\u0648 \u064a\u0633\u0645\u062d \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0628\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0641\u064a\u0632\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0645\u0646\u062d\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0644\u062c\u0630\u0628 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u0625\u0630\u0627 \u0642\u0627\u0645\u062a \u0625\u062d\u062f\u0649 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0628\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0642\u0647\u0627 \u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u062c\u0646\u0628\u064a \u062f\u0627\u062e\u0644 \u0625\u0642\u0644\u064a\u0645\u0647\u0627 \u0645\u0646 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0647\u0627\u060c \u0648 \u0643\u0627\u0646\u062a \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0647 \u062a\u0645\u0646\u062d \u062e\u0635\u0645\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0644\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062a\u064a \u0645\u0635\u062f\u0631\u0647\u0627 \u062f\u0648\u0644 \u0623\u062e\u0631\u0649\u060c\u0641\u0625\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0644\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647 \u0623\u062b\u0631 \u062a\u062d\u0641\u064a\u0632\u064a \u0644\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0644\u0646 \u064a\u0633\u062a\u0641\u064a\u062f \u0628\u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0645\u0646 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u062a\u0645\u0646\u062d\u0647 \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0647 \u0644\u0643\u0648\u0646\u0647 \u0644\u0645 \u064a\u062a\u062d\u0645\u0644 \u0623\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649)\u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0646\u0627\u0645\u064a\u0629(.<\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645<\/span><\/p>\n

\u062a\u0639\u062a\u0628\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627 \u0645\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u060c \u0646\u0638\u0631\u0627 \u0644\u0627\u062a\u0635\u0627\u0641\u0647\u0627 \u0628\u0627\u0644\u0639\u0642\u0644\u0627\u0646\u064a\u0629\u060c \u0648 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0642\u064a\u064a\u0645 \u0644\u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062e\u0635\u0645.<\/p>\n

-1\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644:<\/span><\/p>\n

\u0625\u0646 \u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648 \u0627\u0644\u0639\u064a\u0648\u0628 \u0648 \u0627\u0644\u062a\u064a \u0646\u0648\u062c\u0632 \u0628\u0639\u0636\u0647\u0627 \u0641\u064a:<\/strong><\/span>
\n*\u0645\u0632\u0627\u064a\u0627 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644: \u0648 \u064a\u062a\u0645\u062b\u0644 \u0623\u0647\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/span>
\n\u0640 \u062a\u062a\u0645\u064a\u0632 \u0628\u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648 \u0628\u0633\u0627\u0637\u0629 \u0641\u064a \u0627\u0644\u0645\u0628\u062f\u0623.<\/p>\n

\u064a\u0624\u062f\u064a \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u0649 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a.
\n\u2013 \u062a\u0633\u0645\u062d \u0644\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u062a\u064a\u0646 \u0628\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062d\u0642 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.
\n*\u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644: \u0648 \u0646\u0630\u0643\u0631 \u0645\u0646 \u0628\u064a\u0646 \u0639\u064a\u0648\u0628\u0647\u0627 \u0623\u0646\u0647\u0627:<\/span>
\n\u2013 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062e\u0644\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0639\u0646 \u062c\u0632\u0621 \u0645\u0646 \u0645\u062f\u0627\u062e\u064a\u0644\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0642\u062f \u062a\u0624\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0646\u0641\u0627\u0630 \u0643\u0627\u0645\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0628\u0633\u0628\u0628 \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0648 \u0642\u062f \u064a\u0641\u0633\u0631 \u0639\u0644\u0649 \u0623\u0646\u0647 \u062e\u0636\u0648\u0639 \u062f\u0648\u0644\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649\u060c \u0648 \u062a\u0628\u0639\u064a\u062a\u0647\u0627 \u0644\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u062a\u0631\u0641\u0636 \u062a\u0637\u0628\u064a\u0642 \u062e\u0635\u0645 \u0643\u0627\u0645\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/p>\n

\u0642\u062f \u062a\u0624\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0625\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0623\u0646\u0634\u0637\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0648 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u062a\u0643\u0648\u0646 \u0623\u0646\u0634\u0637\u062a\u0647\u0645 \u0645\u062d\u0644\u064a\u0629 \u0641\u0642\u0637\u060c \u0628\u0633\u0628\u0628 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0645\u0646 \u062e\u0635\u0645 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0633\u062a\u0646\u0641\u0627\u0630 \u0643\u0627\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u062f\u0641\u0639 \u0641\u064a \u062f\u0648\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0647\u0645.<\/p>\n

-2\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u062c\u0632\u0626\u064a:<\/span><\/p>\n

\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u062a\u0628\u0642\u0649 \u0645\u062a\u0646\u0641\u0633 \u062a\u0631\u0633\u064a\u062e \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062e\u0627\u0635\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0646\u0628\u0639 \u060c \u0644\u0643\u0648\u0646\u0647\u0627 \u062a\u0643\u0648\u0646 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629. \u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0623\u0646\u0647 \u0633\u0648\u0627\u0621 \u0643\u0646\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u062c\u0632\u0626\u064a\u060c \u0641\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0645\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646\u0647\u0627 \u0623\u0646 \u062a\u0633\u062a\u0646\u0632\u0644 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0633\u0627\u0648\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0623\u0646 \u064a\u0633\u0631\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0630\u0627\u062a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.[44]<\/p>\n

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

*\u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u062c\u0632\u0626\u064a: \u0646\u0630\u0643\u0631 \u0645\u0646 \u0628\u064a\u0646\u0647\u0627:<\/strong><\/span>
\n\u2013 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0643\u0627\u0645\u0644.
\n\u2013 \u0644\u0627 \u062a\u0642\u0636\u064a \u0639\u0644\u0649 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0645\u0645\u0627 \u064a\u0624\u062b\u0631 \u0633\u0644\u0628\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a
\n\u064a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641.<\/p>\n

-3\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u064a\u0642\u0629 \u062e\u0635\u0645 \u0642\u0631\u0636 \u0636\u0631\u064a\u0628\u064a \u0648\u0647\u0645\u064a:<\/span><\/strong><\/p>\n

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

-\u062a\u062e\u0641\u0641 \u0645\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641\u060c \u0628\u0641\u0636\u0644 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0630\u064a \u062a\u0645\u0646\u062d\u0647 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648 \u0627\u0644\u0630\u064a \u064a\u062a\u0639\u0644\u0642 \u0628\u0636\u0631\u064a\u0628\u0629 \u0644\u0645 \u064a\u062a\u062d\u0645\u0644 \u0639\u0628\u0626\u0647\u0627.<\/p>\n

*\u0639\u064a\u0648\u0628 \u0637\u0631\u064a\u0642\u0629 \u062e\u0635\u0645 \u0642\u0631\u0636 \u0636\u0631\u064a\u0628\u064a \u0648\u0647\u0645\u064a: \u0648 \u0646\u0630\u0643\u0631 \u0645\u0646\u0647\u0627 \u0645\u0627 \u064a\u0644\u064a:<\/span>
\n\u2013 \u062a\u0639\u0642\u062f\u0647\u0627 \u0648 \u0635\u0639\u0648\u0628\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627.
\n\u2013 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u063a\u064a\u0627\u0628 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0628\u064a\u0646 \u0645\u0648\u0627\u0637\u0646\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0628\u0633\u0628\u0628 \u0645\u0646\u062d\u0647\u0627 \u0644\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 \u062e\u0635\u0645 \u0639\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0644\u0645 \u064a\u062a\u062d\u0645\u0644 \u0639\u0628\u0626\u0647\u0627 \u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u064a\u062a\u062d\u0645\u0644 \u0639\u0628\u0626\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633 \u0623\u0646\u0634\u0637\u0629 \u0645\u062d\u0644\u064a\u0629 \u0641\u0642\u0637 \u0648 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0642\u062f\u0631 \u0645\u0646 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644.[45]<\/p>\n

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[1] Pheuiphanh Ngaosyvathn, le r\u00f4le de l\u2019imp\u00f4t dans les pays en voie de d\u00e9veloppement ,librairie g\u00e9n\u00e9rale de droit et jurisprudence paris,1980,p260 et suivant<\/p>\n

[2] \u0645\u062d\u0645\u062f \u0634\u0643\u064a\u0631\u064a \u060c\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u060c\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u0646\u0642\u062f\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2005 \u063584<\/p>\n

[3] GUY GEST et Gilbert Texier, Droit fiscal international, Edition presses Universitaires de France ,Paris ,p224<\/p>\n

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[5] \u0631\u0634\u064a\u062f\u0629 \u0633\u064a\u0641 \u0627\u0644\u062f\u064a\u0646\u060c\u0633\u0624\u0627\u0644 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c\u0631\u0633\u0627\u0644\u0629 \u0644\u0646\u064a\u0644 \u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0633\u062a\u0631 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c\u0645\u0633\u0644\u0643 \u0627\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u0646 \u0627\u0644\u0623\u0648\u0644 \u0628\u0633\u0637\u0627\u062a\u060c\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2013-2012\u0635 178<\/p>\n

[6]\u0644\u0639\u062c\u0627\u0644 \u064a\u0627\u0633\u0645\u064a\u0646\u0629\u060c \u0627\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0627\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c\u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0628\u0645\u062c\u0644\u0629 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631\u060c \u064a\u0646\u0627\u064a\u0631 2016 \u0635115<\/p>\n

[7] \u0645\u062d\u0645\u062f \u0639\u0628\u0627\u0633 \u062d\u0631\u0632\u064a \u060c\u201d\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u201d \u060c \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2005\u0635329<\/p>\n

[8] NATIONS UNIES,MODELLE de convention unies concernant des doubles imposition entre pays d\u00e9velopp\u00e9s et pays en d\u00e9veloppement ST\/ESA\/102,NEW YORK,1980<\/p>\n

[9] \u0648\u0644\u062a\u0648\u0636\u064a\u062d \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0646\u0636\u0631\u0628 \u0645\u062b\u0627\u0644\u0627 \u064a\u062a\u062c\u0644\u0649 \u0641\u064a \u0623\u0646\u0647 \u0639\u0646\u062f\u0645\u0627 \u064a\u062d\u0635\u0644 \u0634\u062e\u0635 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0642\u0627\u0631 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u060c\u0648\u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629.<\/p>\n

[10] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c\u0622\u0644\u06cc\u0627\u062a \u0648 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0641\u0639\u06cc\u0644 \u0627\u0644\u062a\u0646\u0633\u06cc\u0642 \u0627\u0644\u0636\u0631\u06cc\u0628\u064a \u0627\u0644\u0639\u0631\u0628\u064a\u201d\u0627\u0644\u0648\u0627\u0642\u0639 \u0648 \u0627\u0644\u062a\u062d\u062f\u06cc\u0627\u062a\u201d \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u062f\u0631\u062c\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0639\u0644\u0648\u0645 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c\u062c\u0627\u0645\u0639\u0629 \u201c\u062d\u0633\u064a\u0628\u0629 \u0628\u0646 \u0628\u0648\u0639\u0644\u064a\u201d \u0627\u0644\u0634\u0644\u0641 \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0642\u0633\u0645: \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629: 2014\/2013 \u063561<\/p>\n

[11] \u062e\u0635\u0627\u0648\u0646\u0629\u060c \u062c\u0647\u0627\u062f \u0633\u0639\u064a\u062f \u0646\u0627\u0635\u0631\u060c \u060c\u0645\u0637\u0631\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0640\u0629\u060c \u0631\u0633\u0640\u0627\u0644\u0629
\n\u0645\u0627\u062c\u0633\u062a\u064a\u0631 -\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c 1994\u0639\u0645\u0627\u0646 \u2013 \u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0639\u0635\u0627\u0645 \u0628\u0634\u0648\u0631\u060c \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\u060c \u062c\u0627\u0645\u0639\u0640\u0629 \u062f\u0645\u0640\u0634\u0642\u060c 1990-1989\u060c \u0635.198<\/p>\n

[12] \u0633\u0627\u0644\u0645\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629\u060c \u201d \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u201d \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0628\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u2013 \u0627\u0644\u0645\u062c\u0644\u062f -21\u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062b\u0627\u0646\u064a- 0520 \u060c \u063521<\/p>\n

[13] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0643\u064a\u0641\u064a\u0629 \u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c\u0645\u0630\u0643\u0631\u0629 \u0645\u0643\u0645\u0644\u0629 \u0644\u0646\u064a\u0644 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u060c\u062c\u0627\u0645\u0639\u0629 20\u0623\u0648\u062a 1955\u0633\u0643\u064a\u0643\u062f\u0629\u060c\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2009\/2010\u060c \u060c\u063517<\/p>\n

[14] \u064a\u0648\u0646\u0633 \u0627\u062d\u0645\u062f \u0628\u0637\u0631\u064a\u0642 \u060c\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c\u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c\u0645\u0635\u0631 1985 \u0635212 \u0623\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 \u0639\u0644\u064a \u0639\u0632\u0648\u0632 \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063564<\/p>\n

[15] \u0639\u0644\u064a \u0639\u0632\u0648\u0632 \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063564<\/p>\n

[16] \u0639\u0644\u064a \u0639\u0632\u0648\u0632 \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063564<\/p>\n

[17] \u0625\u064a\u0645\u0627\u0646 \u0635\u0627\u0628\u0631 \u0627\u0644\u062a\u062d\u0641\u064a\u0632\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c\u0631\u0633\u0627\u0644\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u0645\u0627\u0633\u062a\u0631 \u060c\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c\u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0627\u0644\u0623\u0648\u0644 \u0628\u0648\u062c\u062f\u0629\u060c\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2012\/2013 \u0635189<\/p>\n

[18] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063562<\/p>\n

[19] \u0633\u0627\u0644\u0645 \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629\u060c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u062f\u0627\u0631 \u0631\u0646\u062f \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0637\u0628\u0639\u0629 2000\u0645\u060c \u063574<\/p>\n

[20] \u0633\u0627\u0644\u0645\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u201d \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u201d \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063525<\/p>\n

[21] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647 \u063563<\/p>\n

[22] \u0633\u0627\u0644\u0645\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u060c \u201d \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u201d \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063528<\/p>\n

[23] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063564<\/p>\n

[24] \u062c\u0645\u064a\u0644 \u0627\u0644\u0635\u0627\u0628\u0648\u0646\u064a\u060c\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c\u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0628\u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a .https:\/\/www.arab-ency.com \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/06\/2017<\/p>\n

[25] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063522<\/p>\n

[26] \u0633\u0627\u0644\u0645\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u060c\u201d \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u201d \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063526<\/p>\n

[27] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063566<\/p>\n

[28] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063523<\/p>\n

[29] \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063567<\/p>\n

[30] \u0633\u0627\u0644\u0645\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629\u201d \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u201d \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063528<\/p>\n

[31] \u0648\u0642\u062f \u0639\u0645\u0644 \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0644\u0649 \u0625\u0628\u0631\u0627\u0645 \u0639\u062f\u0629 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a\u060c \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0644\u062d\u0642 \u063526<\/p>\n

[32] \u0645\u062d\u0645\u062f \u0634\u0643\u064a\u0631\u064a \u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u063587<\/p>\n

[33] \u0628\u062d\u064a\u062b \u0646\u0635\u062a\u0627 \u0639\u0644\u0649:<\/p>\n

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\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u0636\u0648\u0639 \u0625\u0639\u0641\u0627\u0621 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636 \u0644\u0641\u062a\u0631\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0648\u0627\u0646\u064a\u0646 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0643\u0623\u0646\u0647\u0627 \u0642\u062f \u0633\u062f\u062f\u062a \u0648\u064a\u062c\u0628 \u062e\u0635\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0648\u0644.<\/p>\n

[34] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063581<\/p>\n

[35] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063583<\/p>\n

[36]Bernard castagnede, pr\u00e9cis de fiscalit\u00e9 internationale, 2\u00e9me \u00e9dition mise a jour 2006 f\u00e9vrier,p309<\/p>\n

[37]ABD EL KADER TIALATI: le droit fiscal international et les pays en voie de d\u00e9veloppement. Le cas des pays arabes . th\u00e8se de doctorat d\u2019\u00e9tat. soutenue devant l universit\u00e9 de MONPELIER volume1.a 1987 p68<\/p>\n

[38] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063594<\/p>\n

[39] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063595<\/p>\n

[40] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063587<\/p>\n

[41] ABD EL KADER TIALATI op cit p70<\/p>\n

[42] ABD EL KADER TIALATI op cit p70<\/p>\n

[43] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063589<\/p>\n

[44] ABD EL KADER TIALATI op cit p71<\/p>\n

[45] \u0628\u0648\u0642\u0640\u0631\u0648\u0629 \u0625\u064a\u0645\u0640\u0627\u0646\u060c \u0645\u0631\u062c\u0639 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u060c \u060c\u063597<\/p>\n

\n\u0625\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":"

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