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1- \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/span><\/p>\n

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1-\u062f\u062e\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0628\u063a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 .<\/span><\/p>\n

2-\u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u062a\u062c \u0639\u0646 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0648\u0627\u0644\u0642\u0637\u0639 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u062d\u062a\u0631\u0627\u0641 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a.<\/span><\/p>\n

3-\u0628\u062f\u0644\u0627\u062a \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629.<\/span><\/p>\n

4-\u0643\u0644 \u0645\u0635\u062f\u0631 \u0622\u062e\u0631 \u063a\u064a\u0631 \u0645\u0639\u0641\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0648\u063a\u064a\u0631 \u062e\u0627\u0636\u0639 \u0644\u0623\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642.<\/span><\/p>\n

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1-\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0639\u0642\u0627\u0631 \u0623\u0648 \u062d\u0642 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a\u0647 .<\/span><\/p>\n

2-\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0625\u0630\u0627 \u062a\u0639\u0647\u062f\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u0639\u0646 \u0645\u0648\u0638\u0641\u064a\u0647\u0627.<\/span><\/p>\n

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3- \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 (\u0627\u0644\u0645\u062a\u062f\u0627\u062e\u0644\u0629)<\/span><\/p>\n

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\u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0641\u0636\u0644 \u0645\u0646 \u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0634\u0631\u0639\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0648\u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0623\u0646\u0647 \u062d\u062f\u062f \u0628\u0627\u0644\u0646\u0635 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u0623\u063a\u0644\u0642 \u0628\u0627\u0628 \u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0648\u0632. \u0648\u0647\u0646\u0627\u0643 \u0645\u0646 \u064a\u0630\u0647\u0628 \u0625\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0645\u0646 \u0642\u0628\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0631 \u0628\u0647\u0627 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0643\u0630\u0644\u0643 \u0645\u0627 \u062f\u0627\u0645\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0635\u0648\u0631\u0629 \u0645\u062a\u0643\u0631\u0631\u0629 \u0628\u062d\u064a\u062b \u062a\u0635\u0628\u062d \u0646\u0645\u0637\u0627\u064b \u0645\u0645\u064a\u0632\u0627\u064b \u0644\u0646\u0634\u0627\u0637\u0647 \u060c \u0648\u0645\u0627 \u062f\u0627\u0645\u062a \u062a\u062a\u062d\u062f\u062f \u0628\u0627\u0644\u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u0627\u064b \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0646\u0629(29).<\/p>\n

__________________<\/p>\n

[1]- \u0631\u064a\u0627 \u0632\u0643\u064a \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u062f\u0648\u0631\u064a \u060c \u0633\u0646\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0645\u0631\u0642\u0645 (113) \u0644\u0633\u0646\u0629 1982 \u0627\u0644\u0646\u0627\u0641\u0630 \u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0629 \u0635\u062f\u0627\u0645 \u0644\u0644\u062d\u0642\u0648\u0642 \u060c \u0628\u063a\u062f\u0627\u062f \u060c 2002 \u060c \u06354.<\/span><\/p>\n

2- \u0645\u0635\u0637\u0641\u0649 \u0631\u0634\u062f\u064a \u0634\u064a\u062d\u0629 \u060c \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644)\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0628\u064a\u0631\u0648\u062a\u060c 1988 \u060c \u063544.<\/span><\/p>\n

3- \u062a\u0642\u0636\u064a \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 “\u062c\u0628\u0627\u064a\u0629 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0648\u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629”. \u062f. \u0623\u064a\u0627\u062f \u0639\u0628\u062f\u0627\u0644\u062c\u0628\u0627\u0631 \u0645\u0644\u0648\u0643\u064a \u0648\u0622\u062e\u0631\u0648\u0646 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 120 .<\/span><\/p>\n

4- \u0631\u064a\u0627 \u0632\u0643\u064a \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u062f\u0648\u0631\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u06355.<\/span><\/p>\n

5- \u0639\u0644\u064a \u0647\u0627\u062f\u064a \u0639\u0637\u064a\u0629 \u0645\u0637\u0631 \u0627\u0644\u0647\u0644\u0627\u0644\u064a \u060c \u062a\u0642\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0625\u062e\u0636\u0627\u0639\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f \u060c 2001 \u060c \u0635164.<\/span><\/p>\n

6- \u0631\u064a\u0627 \u0632\u0643\u064a \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u062f\u0648\u0631\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u063511.<\/span><\/p>\n

7- \u062c\u0627\u0621\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a\u062f (\u06411\/\u06453) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0625\u0630 \u062c\u0627\u0621 \u0641\u064a\u0647\u0627 “\u0622. \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0627\u062a (1\u060c2\u060c3\u060c6) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0646\u0627\u062c\u0645 \u0645\u0646\u0647 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0628\u0642 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629.<\/span><\/p>\n

8- \u064a\u0639\u0631\u0636 \u0627\u0644\u0628\u062d\u062b \u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0635\u0648\u0631\u0629 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0627\u062d\u0642\u0627\u064b.<\/span><\/p>\n

9- \u0646\u0635\u062a \u0639\u0644\u0649 \u0630\u0644\u0643 \u064112\/3 \u0645 \u0627\u0644\u0627\u0648\u0644\u0649 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/span><\/p>\n

0[1]- \u0631\u064a\u0627 \u0632\u0643\u064a \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u062f\u0648\u0631\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 \u06357-8.<\/span><\/p>\n

1[1]- \u0627\u0646\u0638\u0631 \u0641 \u0622\/\u06455 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

2[1]- \u0627\u0646\u0638\u0631 (\u0645 113) \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

3[1]- \u0639\u0644\u064a \u0647\u0627\u062f\u064a \u0645\u0637\u0631 \u0627\u0644\u0647\u0644\u0627\u0644\u064a \u060c \u062a\u0642\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635164.<\/span><\/p>\n

4[1]- \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0646\u0627\u062c\u0645 \u0627\u0644\u0641\u0642\u0631\u062a\u0627\u0646 (1\u060c2) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 3 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/span><\/p>\n

5[1]- (\u0627\u0644\u0641\u0642\u0631\u0629 5 \u0645\u0646 \u0627\u0644\u0628\u0646\u062f \u0623\u0648\u0644\u0627\u064b) \u0645\u0646 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0642\u0645\u0629 3 \u0644\u0633\u0646\u0629 1983 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631.<\/span><\/p>\n

6[1]- \u062c\u0627\u0621\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u06412\/\u06453 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u064a \u062c\u0627\u0621 \u0641\u064a\u0647\u0627 “\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (4\u060c5) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0646\u0627\u062c\u0645 \u0645\u0646\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0646\u0641\u0633\u0647\u0627 \u0623\u0646 \u0643\u0627\u0646 \u0645\u0642\u062f\u0627\u0631\u0647 \u0645\u0639\u0644\u0648\u0645\u0627\u064b\u2026..”<\/span><\/p>\n

17- \u062a\u0648\u062c\u0647 \u062c\u0627\u0646\u0628 \u0645\u0646 \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0645\u0627\u0644\u064a \u0625\u0644\u0649 \u062a\u0628\u0631\u064a\u0631 \u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0647\u0630\u0627 \u060c \u0641\u064a\u0645\u0627 \u062f\u0627\u0628 \u0627\u0644\u0628\u0639\u0636 \u0627\u0644\u0622\u062e\u0631 \u0639\u0644\u0649 \u0627\u0646\u062a\u0642\u0627\u062f\u0647 \u060c \u0627\u0646\u0638\u0631 \u0641\u064a \u062a\u0641\u0627\u0635\u064a\u0644 \u0630\u0644\u0643 : \u062f. \u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644 \u0627\u0644\u0635\u0643\u0628\u0627\u0646 \u060c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u060c \u06371 \u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0639\u0627\u0646\u064a \u060c \u0628\u063a\u062f\u0627\u062f\u060c 1967 \u060c \u0635371 .<\/span><\/p>\n

8[1]- \u0627\u0646\u0638\u0631 \u0627\u0644\u0628\u0646\u0648\u062f (7\u060c8) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 \u0622\/\u06453 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/span><\/p>\n

9[1]- \u064a\u0623\u062a\u064a \u0647\u0630\u0627 \u0645\u0646 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0642\u0642 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0648\u0645\u062a\u062c\u062f\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u060c \u0648\u0644\u0647\u0630\u0627 \u0646\u062c\u062f \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u062a\u0644\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0639\u0646\u0647\u0627 \u0642\u0628\u0644 \u062a\u0633\u0644\u064a\u0645\u0647\u0627 \u0644\u064a\u062f \u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0647\u0627 \u060c \u0641\u0625\u0630\u0627 \u0627\u0631\u062a\u0623\u062a \u0623\u0646 \u062a\u062a\u062d\u0645\u0644 \u0647\u064a \u0628\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0635\u0628\u062d\u062a \u0647\u064a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062f\u0641\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 \u0646\u062c\u0648\u0645\u0647\u0627 .<\/span><\/p>\n

20- \u062f. \u0637\u0627\u0647\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a \u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635194.<\/span><\/p>\n

[1]2- \u0635\u0627\u062f\u0642 \u0645\u062d\u0645\u062f \u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u0633\u0646\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c\u063530.<\/span><\/p>\n

22- \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0642\u0631\u0631 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0639\u0646\u062f \u062a\u0639\u0631\u064a\u0641\u0647 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0642\u0631\u0647 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0645\u0646 \u0645\u062f\u062f \u062a\u0642\u062f\u064a\u0631 \u062e\u0627\u0635\u0629 \u060c \u0648\u0641\u064a \u0631\u0623\u064a\u0646\u0627 \u062a\u0639\u062f\u0651 (\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629) \u0645\u062f\u0629 \u062e\u0627\u0635\u0629 \u0648\u064a\u0642\u0631 \u0628\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0635\u0631\u0627\u062d\u0629 \u0645\u0646 \u06413\/\u0645 \u0627\u0644\u0627\u0648\u0644\u0649.<\/span><\/p>\n

23- \u062f. \u0627\u062d\u0645\u062f \u062b\u0627\u0628\u062a \u0639\u0648\u064a\u0636\u0629 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635163.<\/span><\/p>\n

24- \u062f. \u0647\u0634\u0627\u0645 \u0635\u0641\u0648\u062a \u0627\u0644\u0639\u0645\u0631\u064a \u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635100.<\/span><\/p>\n

25- \u0643\u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629 \u064a\u062c\u062f \u0644\u0647 \u0645\u062c\u0627\u0644\u0627\u064b \u0648\u0627\u0633\u0639\u0627\u064b \u0636\u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0644\u063a\u064a \u0627\u0644\u0645\u0631\u0642\u0645 95 \u0644\u0633\u0646\u0629 1959\u060c \u0625\u0630 \u0623\u062c\u0627\u0632 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0646\u0641\u0637 \u0648\u062a\u0635\u062f\u064a\u0631\u0647 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0646 \u062a\u062e\u062a\u0627\u0631 \u0633\u0646\u062a\u0647\u0627 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0642\u064a\u062f \u0628\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (\u06411 \/ \u06454) \u0645\u0646\u0647 .<\/span><\/p>\n

26- \u0645 (4) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0646\u0627\u0641\u0630.<\/span><\/p>\n

27- \u0645 (6) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0627\u0644\u0646\u0627\u0641\u0630\u060c \u0645(13) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u0646\u0627\u0641\u0630 (\u0627\u0644\u0634\u0642 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646\u0647\u0627). \u0643\u0630\u0644\u0643 \u0623\u0642\u0631 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u0623\u062e\u0630 \u0628\u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0644\u0647\u0627 \u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u060c \u0648\u0642\u062f \u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0647\u0644\u0629 (3) \u0623\u0634\u0647\u0631 \u0645\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629 \u0623\u0648 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645\u064a\u0629 \u0644\u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062e\u0644\u0627\u0644\u0647\u0627 \u060c \u0625\u0630 \u0623\u0646\u0647\u0627 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0642\u062f \u0628\u0631\u0623\u062a \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 \u0644\u0627 \u062a\u0642\u0644 (19%) \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u062f\u062e\u0644\u0647\u0627 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629 . \u0623\u0646\u0638\u0631:<\/span><\/p>\n

Jean-Yves Merciev & Bernard Plagnet\u060c les Impo’ts em France\u060c Traite’ de Fiscalite’\u060c Francis Lefbvrem Paris\u060c 1997\u060c P. 16.<\/span><\/p>\n

28- \u062f. \u0627\u0644\u0633\u064a\u062f \u0639\u0628\u062f\u0627\u0644\u0645\u0648\u0644\u0649 \u060c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635148.<\/span><\/p>\n

29- \u062f. \u0639\u0627\u062f\u0644 \u0627\u062d\u0645\u062f \u062d\u0634\u064a\u0634 \u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635119.<\/span><\/p>\n

\u0627\u0644\u0645\u0624\u0644\u0641 : \u0632\u064a\u0646\u0628 \u0645\u0646\u0630\u0631 \u062c\u0627\u0633\u0645 \u0627\u0644\u0648\u0627\u0626\u0644\u064a<\/span>
\n\u0627\u0644\u0643\u062a\u0627\u0628 \u0623\u0648 \u0627\u0644\u0645\u0635\u062f\u0631 : \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629<\/span>
\n\u0627\u0644\u062c\u0632\u0621 \u0648\u0627\u0644\u0635\u0641\u062d\u0629 : \u0635143-147<\/span><\/p>\n

\u0627\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a .<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u064a\u0642\u0636\u064a \u0645\u0628\u062f\u0623 \u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0630\u064a \u064a\u062a\u062e\u0630 \u0648\u0639\u0627\u0621\u064b \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0648\u064a\u0639\u0628\u0631 \u0639\u0646 \u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062e\u062a\u0627\u0645 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u0647\u064a \u0633\u0646\u0629 \u0645\u0643\u0648\u0646\u0629 \u0645\u0646 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u0627\u064b \u0645\u064a\u0644\u0627\u062f\u064a\u0627\u064b \u0623\u064a \u062a\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0634\u0647\u0631 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0648\u062a\u0646\u062a\u0647\u064a \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0634\u0647\u0631 \u0643\u0627\u0646\u0648\u0646 […]<\/p>\n","protected":false},"author":8,"featured_media":125832,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[12636,3722,3787,6626,1247,378],"class_list":["post-125819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-39","tag-12636","tag-3722","tag-3787","tag-6626","tag-1247","tag-378"],"views":1231,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=125819"}],"version-history":[{"count":1,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125819\/revisions"}],"predecessor-version":[{"id":125831,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125819\/revisions\/125831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/125832"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=125819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=125819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=125819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}