{"id":136861,"date":"2018-12-01T15:36:51","date_gmt":"2018-12-01T12:36:51","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=136861"},"modified":"2018-12-01T15:36:51","modified_gmt":"2018-12-01T12:36:51","slug":"%d8%a3%d8%a8%d8%ad%d8%a7%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%88%d9%82%d8%b1%d8%a7%d8%a1%d8%a7%d8%aa-%d9%81%d9%8a-%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d9%82%d8%a8","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a3%d8%a8%d8%ad%d8%a7%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%88%d9%82%d8%b1%d8%a7%d8%a1%d8%a7%d8%aa-%d9%81%d9%8a-%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d9%82%d8%a8\/","title":{"rendered":"\u0623\u0628\u062d\u0627\u062b \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0642\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629"},"content":{"rendered":"

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\n

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\n

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\n

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\u0648\u064a\u0644\u0627\u062d\u0638 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0623\u0646\u0647\u0627 \u0644\u0645 \u062a\u062e\u0631\u062c \u0639\u0646 \u0627\u0644\u062e\u0637\u0648\u0637 \u0627\u0644\u0639\u0631\u064a\u0636\u0629 \u0627\u0644\u062a\u064a \u0631\u0633\u0645\u0647\u0627 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u062c\u0645\u0639 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (AICPA) \u0639\u0627\u0645 1949 \u0648\u0647\u0648[10]: \u201c\u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0643\u0627\u0641\u0629 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u062a\u0646\u0627\u0633\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0646\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u062d\u0645\u0627\u064a\u0629 \u0623\u0635\u0648\u0644\u0647\u0627 \u0648\u0636\u0628\u0637 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621 \u0628\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u0627\u201d.<\/p>\n

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

\u062b\u0627\u0646\u064a\u0627: \u0623\u0647\u062f\u0627\u0641 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong><\/p>\n

\n

\u062a\u0647\u062f\u0641 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u0637\u0627\u0631 \u0625\u0645\u0627 \u0630\u0627\u062a \u0637\u0628\u064a\u0639\u0629 \u0639\u0627\u0645\u0629 \u0628\u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0645\u0644\u0627\u0632\u0645\u0629 \u0644\u0643\u0644 \u062a\u0633\u064a\u064a\u0631 \u0645\u062d\u0644\u064a \u0623\u0648 \u0630\u0627\u062a \u0637\u0628\u064a\u0639\u0629 \u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u062c\u0645\u0627\u0639\u0629 \u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0631 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a: [11]<\/span><\/p>\n

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

\u0627\u0644\u062e\u0637\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u062d\u062c\u0645 \u0627\u0644\u062c\u0645\u0627\u0639\u0629: \u0625\u0630 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0645\u0642\u0627\u0631\u0628\u0629 \u0627\u0644\u0623\u062e\u0637\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u062f\u0628\u064a\u0631 \u062c\u0645\u0627\u0639\u0629 \u0645\u062f\u064a\u0646\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648 \u0628\u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u0647\u0645 \u062c\u0645\u0627\u0639\u0629 \u0642\u0631\u0648\u064a\u0629 \u0644\u0627 \u064a\u062a\u0639\u062f\u0649 \u0633\u0643\u0627\u0646\u0647\u0627 3000 \u0646\u0633\u0645\u0629 \u0645\u062b\u0644\u0627.
\n\u0627\u0644\u062e\u0637\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0648\u062c\u0648\u062f \u062c\u0645\u0639\u064a\u0627\u062a \u0648\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u062e\u0644\u0637 \u0648\u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0631\u062a\u0628\u0637 \u0628\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u062c\u0645\u0627\u0639\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.
\n\u0648\u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u062f\u0648\u0631 \u0645\u0632\u062f\u0648\u062c \u0641\u0647\u064a \u062a\u0633\u062a\u062c\u064a\u0628 \u0645\u0646 \u062c\u0647\u0629 \u0644\u062d\u0627\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u064a\u0631\u064a\u0646 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0630\u064a \u0623\u0635\u0628\u062d \u0623\u0643\u062b\u0631 \u062a\u0639\u0642\u064a\u062f\u0627 \u0628\u062d\u0643\u0645 \u0627\u062a\u0633\u0627\u0639 \u062a\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0645\u0646 \u062c\u0647\u0629 \u062b\u0627\u0646\u064a\u0629 \u0641\u0647\u064a \u062a\u0633\u062a\u062c\u064a\u0628 \u0644\u062d\u0627\u062c\u064a\u0627\u062a \u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u0629.[12]<\/p>\n

\u0648\u0642\u062f \u062d\u062f\u062f \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 ( IFACI) \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a[13]:<\/span><\/p>\n

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

\u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0643\u0641\u0621 \u0648\u0627\u0644\u0641\u0639\u0627\u0644 \u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0648\u062d\u062f\u0629.
\n\u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 ( \u0642\u0648\u0627\u0646\u064a\u0646 . \u0623\u0646\u0638\u0645\u0629 ) \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629.
\n\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.
\n\u0627\u0644\u0648\u0642\u0627\u064a\u0629 \u0648\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621.
\n\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0648\u062b\u0648\u0642 \u0628\u0647.<\/p>\n

\u0648\u0645\u0646 \u062c\u0627\u0646\u0628 \u0622\u062e\u0631 \u062a\u062d\u062f\u062f \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a[14]:<\/strong><\/p>\n

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

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\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0622\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0641\u062a\u062d\u0627\u0635 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629<\/strong><\/span><\/p>\n

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\u0623\u0648\u0644\u0627: \u0645\u0642\u0648\u0645\u0627\u062a \u0648\u0648\u0633\u0627\u0626\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong><\/p>\n

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\u0627\u0644\u0642\u0635\u062f \u0627\u0644\u0634\u0645\u0648\u0644\u064a:<\/strong> \u064a\u0645\u062a\u062f \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0625\u0644\u0649 \u0643\u0644 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0648\u0643\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0645\u0633\u0627\u0637\u0631 \u0627\u0644\u0645\u062a\u0648\u0627\u062c\u062f\u0629.
\n\u0627\u0644\u0625\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629:<\/strong> \u0648\u062a\u0633\u062a\u0647\u062f\u0641 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0648\u062c\u0648\u062f \u0623\u0646\u0633\u0627\u0642 \u0631\u0642\u0627\u0628\u064a\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0643\u0644 \u0627\u0644\u0623\u0648\u0642\u0627\u062a \u0648\u0627\u0644\u0623\u0645\u0643\u0646\u0629.
\n\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c:<\/strong> \u062a\u0646\u062f\u0631\u062c \u0628\u0646\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0636\u0645\u0646 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0628\u0634\u0643\u0644 \u064a\u0636\u0645\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0643\u0633\u064a\u0629.[18]
\n\u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0648\u0633\u0627\u0626\u0644 \u0641\u062a\u062a\u0644\u062e\u0635 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/p>\n

\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/strong>
\n\u0623\u062c\u0645\u0639\u062a \u0627\u0644\u062a\u0639\u0627\u0631\u064a\u0641 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u062e\u0637\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062a\u0633\u062a\u062c\u064a\u0628 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0630\u060c \u0645\u062d\u0627\u0648\u0644\u0629 \u062a\u0648\u062c\u064a\u0647\u0647\u0627 \u0628\u0645\u0627 \u064a\u062e\u062f\u0645 \u0645\u0635\u0644\u062d\u0629 \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0625\u0630 \u062a\u0628\u0646\u0649 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0629 \u0639\u0644\u0649 \u0636\u0648\u0621 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062a\u0648\u062e\u0627\u062a \u0645\u0646\u0647\u0627 \u0648\u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u060c \u0623\u064a \u0645\u0627 \u064a\u062d\u062f\u062f \u0628\u0648\u0636\u0648\u062d \u062e\u0637\u0648\u0637 \u0627\u0644\u0633\u0644\u0637\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0643\u0648\u0646 \u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0646\u0641\u0635\u0627\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0625\u0644\u0627 \u0623\u0646 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0646\u0633\u0642 \u0628\u062d\u064a\u062b \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062f\u0641\u0642 \u0645\u0646\u062a\u0638\u0645 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.[19]<\/p>\n

\u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<\/strong>
\n\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0646 \u0628\u064a\u0646 \u0623\u0647\u0645 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0631\u062c\u0648\u0629 \u0645\u0646 \u0646\u0638\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u0625\u062d\u0643\u0627\u0645 \u0648\u0641\u0647\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0648\u0633\u064a\u0644\u062a\u064a\u0646 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648 \u0627\u0644\u0639\u0645\u0644 \u0628\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u0633\u0648\u0645\u0629 \u0643\u0645\u0627 \u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0639\u0644\u0649 \u0633\u0646 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0646 \u0634\u0627\u0646\u0647\u0627 \u0623\u0646 \u062a\u0648\u0636\u062d \u0628\u0639\u0636 \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u063a\u0627\u0645\u0636\u0629 \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0625\u062c\u0631\u0627\u0621 \u0645\u0639\u064a\u0646 \u0628\u063a\u064a\u0629 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u062a\u0645\u0643\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647 \u0627\u0644\u0645\u0631\u0633\u0648\u0645\u0629.[20]<\/p>\n

\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629<\/strong>
\n\u062a\u0633\u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u062a\u0645\u0643\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647 \u0627\u0644\u0645\u0631\u0633\u0648\u0645\u0629 \u0641\u064a \u0638\u0644 \u0625\u062f\u0627\u0631\u0629 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0623\u0646\u062c\u0627\u062d\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u064a\u0627\u0633 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

\u062f\u0631\u062c\u0629 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.
\n\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062d\u0627\u0635\u0644 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629.
\n\u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062e\u0635\u0635 \u0633\u0648\u0627\u0621 \u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u0648 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629.[21]
\n\u0648\u0646\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0635\u0646\u0641\u064a\u0646 \u0645\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629:<\/p>\n

\u0623_ \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<\/strong> \u0648\u0647\u064a \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0635\u0641\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0643\u0628\u0631 \u0643\u0641\u0627\u0621\u0629 \u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0645\u0645\u0643\u0646\u0647 \u0648\u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0625\u0630 \u062a\u0634\u062a\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0627 \u0647\u0648 \u0625\u062f\u0627\u0631\u064a \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0637\u0631\u0642 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a \u0648\u062f\u0631\u0627\u0633\u0629 \u062d\u0631\u0643\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0639\u0628\u0631 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0632\u0645\u0646\u0629\u060c \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0639\u0644\u0649 \u063a\u064a\u0631\u0647 \u0630\u0644\u0643 \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629.[22]<\/p>\n

\u0628_ \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<\/strong> \u0648\u0647\u064a \u062a\u0639\u0628\u0631 \u0639\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0643\u0627\u0641\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0625\u0644\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062b\u0628\u062a\u0629 \u0628\u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u0627\u0644\u0648\u0642\u0648\u0641 \u0639\u0644\u0649 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062c\u0647\u0629\u060c \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062d\u0645\u0627\u064a\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629.[23]<\/p>\n

\u0648\u062a\u062a\u062c\u0644\u0649 \u0623\u0647\u0645 \u0645\u0642\u0648\u0645\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n

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

\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a\u060c \u0625\u0630 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u062a\u0645\u062b\u0644 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u062f\u0641\u0642\u0647\u0627.<\/span>
\n\u062a\u0628\u0648\u064a\u0628 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0648\u0636\u0639 \u062f\u0644\u064a\u0644 \u0645\u0628\u0648\u0628 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/span>
\n\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.[24]<\/span>
\n\u0628\u063a\u064a\u0629 \u062f\u0639\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0648\u0627\u0641\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u062a\u064a\u0629\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0627 \u062a\u0645 \u0630\u0643\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0645\u0639\u0627\u0644\u062c \u0644\u0647. \u0644\u0630\u0644\u0643 \u0633\u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0643\u0645\u0644\u0629 \u0644\u0630\u0644\u0643:<\/span><\/p>\n

\u0648\u062c\u0648\u062f \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0643\u0627\u0641\u0629 \u0623\u0648\u062c\u0647 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0643\u0645\u0627 \u062a\u0648\u0636\u062d \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a (\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u062a\u0633\u0644\u0633\u0644\u064a\u0627) .
\n\u0648\u062c\u0648\u062f \u062f\u0644\u064a\u0644 \u0644\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 ( \u064a\u0648\u0636\u062d \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a).
\n\u0625\u0639\u062f\u0627\u062f \u0645\u0648\u0627\u0632\u0646\u0627\u062a \u062a\u062e\u0637\u064a\u0637\u064a\u0629 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630\u0647\u0627.
\n\u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u0639\u0627\u0644 (\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0641\u0639\u0644\u064a)[25].<\/p>\n

\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u0629<\/strong><\/span>
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\u062b\u0627\u0646\u064a\u0627: \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648 \u062a\u062f\u0642\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629<\/strong><\/p>\n

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\u062e\u0627\u062a\u0645\u0629<\/strong><\/p>\n

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\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/p>\n

[1] _ \u0623\u062d\u0645\u062f \u062d\u0627\u0633\u0648\u0646: \u201c\u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u062f\u0631\u0627\u0633\u0629 \u0633\u0648\u0633\u064a\u0648\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u201d\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u062d\u0648\u0627\u0631\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0646\u0634\u0631 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0633\u0644\u0633\u0644\u0629 \u0648\u0623\u0637\u0631\u0648\u062d\u0627\u062a \u0648\u0623\u0628\u062d\u0627\u062a:1\/2013 \u0637\u0628\u0639\u0629 2013 \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u062c\u062f\u064a\u062f\u0629- \u0627\u0644\u0631\u0628\u0627\u0637 2013\u060c \u0628\u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0624\u0633\u0633\u0629 \u0647\u0627\u0646\u0633 \u0633\u0627\u064a\u062f\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629.\u060c
\n2 \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a: \u201c\u062f\u0648\u0631 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u062f\u0627\u0621 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u201d\u060c \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u062d\u0642\u0648\u0642\u060c \u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0627\u0644\u062e\u0627\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c\u0627\u0644\u0631\u0628\u0627\u0637 \u0623\u0643\u062f\u0627\u0644\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2006\/2007.<\/p>\n

3 \u2013 \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a: \u201c\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629\u201d\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0637\u0646\u062c\u0629\u060c \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u0629\u060c \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0631\u0627\u0628\u0639\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 2012.\u060c<\/p>\n

4\u2032 \u2013 Caplier B. Rupriche.C ; \u201d quid de la gestion locale organisation \u00e9valuation control e\u201d ceuroult 1998.<\/p>\n

5 \u2013 \u0628\u064a\u0627\u0646 \u0633\u064a\u062f\u0646\u064a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0628\u062a\u0642 \u0639\u0646 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062b\u0627\u0646\u064a \u0644\u0644\u0623\u0646\u062a\u0648\u0633\u0627\u064a \u0623\u0628\u0631\u064a\u0644 1986.<\/p>\n

6 \u2013 peuch lestrade : \u201d le control interne dans les collectivit\u00e9s territoriales et organismes proches\u201d in \u201d contr\u00f4le interne et contr\u00f4le externe dans les collectivit\u00e9s territoriales\u201d 1998.<\/p>\n

7 \u2013 \u0633\u0637\u0627\u0645 \u0628\u0646 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0642\u0631\u0646: \u062a\u0635\u0645\u064a\u0645 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u0635\u0641\u064a\u0629\u060c \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c 1426\u0647\u0640 \u060c<\/p>\n

8 \u2013 \u0627\u0644\u0633\u0639\u062f\u064a\u0629 \u0627\u0644\u0639\u062b\u0645\u0627\u0646\u064a: \u201c\u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u201d\u060c \u0631\u0633\u0627\u0644\u0629 \u0644\u0646\u064a\u0644 \u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u0646 \u0627\u0644\u0623\u0648\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0633\u0637\u0627\u062a\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2009\/2010.\u060c<\/p>\n

9 \u2013 \u0645\u062d\u0645\u062f \u062d\u0631\u0643\u0627\u062a : \u201c\u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629\u201d\u060c\u0631\u0647\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629. \u060c<\/p>\n

10 \u2013 \u0633\u0639\u064a\u062f \u0627\u0644\u0645\u064a\u0631\u064a: \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0627\u0644\u062e\u0627\u0645\u0633\u060c \u0627\u0644\u0633\u0648\u064a\u0633\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0631\u0628\u0627\u0637\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2007-..2008 .<\/p>\n

11 \u2013 \u0637\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u0647\u0627\u0645\u064a \u0648\u0635\u062f\u064a\u0642\u064a \u0645\u0633\u0639\u0648\u062f: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a .\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 .\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2005 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 .\u0627\u0644\u0633\u0627\u062d\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629\u060c \u0628\u0646 \u0639\u0646\u0643\u0648\u0646\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\/.<\/p>\n

12 \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u201c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u064a\u0646 \u0648\u0627\u0642\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629\u201d \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 2011. .<\/p>\n

13 \u2013 \u0642\u0631\u0627\u0631 \u0644\u0648\u0632\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0631\u0642\u0645 2292.08 \u0635\u0627\u062f\u0631 \u0641\u064a 20 \u0645\u0646 \u0630\u064a \u0627\u0644\u062d\u062c\u0629 1429 ( 19 \u062f\u064a\u0633\u0645\u0628\u0631) \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0644\u0625\u0641\u062a\u062d\u0627\u0635 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0623\u0645\u0631\u0629 \u0628\u0627\u0644\u0635\u0631\u0641.<\/p>\n

[1] _ \u0623\u062d\u0645\u062f \u062d\u0627\u0633\u0648\u0646: \u201c\u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u062f\u0631\u0627\u0633\u0629 \u0633\u0648\u0633\u064a\u0648\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u201d\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u062d\u0648\u0627\u0631\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0646\u0634\u0631 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0633\u0644\u0633\u0644\u0629 \u0648\u0623\u0637\u0631\u0648\u062d\u0627\u062a \u0648\u0623\u0628\u062d\u0627\u062a:1\/2013 \u0637\u0628\u0639\u0629 2013 \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u062c\u062f\u064a\u062f\u0629- \u0627\u0644\u0631\u0628\u0627\u0637 2013\u060c \u0628\u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0624\u0633\u0633\u0629 \u0647\u0627\u0646\u0633 \u0633\u0627\u064a\u062f\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629.\u060c \u0635: 339.<\/p>\n

[2] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a: \u201c\u062f\u0648\u0631 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u062f\u0627\u0621 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u201d\u060c \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u062d\u0642\u0648\u0642\u060c \u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0627\u0644\u062e\u0627\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c\u0627\u0644\u0631\u0628\u0627\u0637 \u0623\u0643\u062f\u0627\u0644\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2006\/2007. \u060c \u0635: 177.<\/p>\n

[3] \u2013 \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a: \u201c\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629\u201d\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0637\u0646\u062c\u0629\u060c \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u0629\u060c \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0631\u0627\u0628\u0639\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 2012.\u060c \u0635\u060c 219.<\/p>\n

[4] \u2013 \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a : \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0645.\u0633\u060c \u0635\u060c 219-220.<\/p>\n

[5] \u2013 Caplier B. Rupriche.C ; \u201d quid de la gestion locale organisation \u00e9valuation control e\u201d ceuroult 1998. P 134.<\/p>\n

[6] \u2013 iden. P 134.<\/p>\n

[7] \u2013 \u0628\u064a\u0627\u0646 \u0633\u064a\u062f\u0646\u064a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0628\u062a\u0642 \u0639\u0646 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062b\u0627\u0646\u064a \u0644\u0644\u0623\u0646\u062a\u0648\u0633\u0627\u064a \u0623\u0628\u0631\u064a\u0644 1986.<\/p>\n

[8] \u2013 \u2013 \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a : \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0645.\u0633\u060c \u0635 221.<\/p>\n

[9] \u2013 peuch lestrade : \u201d le control interne dans les collectivit\u00e9s territoriales et organismes proches\u201d in \u201d contr\u00f4le interne et contr\u00f4le externe dans les collectivit\u00e9s territoriales\u201d 1998.p.57.<\/p>\n

[10] \u2013 \u0633\u0637\u0627\u0645 \u0628\u0646 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0642\u0631\u0646: \u062a\u0635\u0645\u064a\u0645 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u0635\u0641\u064a\u0629\u060c \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c 1426\u0647\u0640 \u060c\u0635 : 11.<\/p>\n

[11] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 178-179.<\/p>\n

[12] \u2013 \u0627\u0644\u0633\u0639\u062f\u064a\u0629 \u0627\u0644\u0639\u062b\u0645\u0627\u0646\u064a: \u201c\u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u201d\u060c \u0631\u0633\u0627\u0644\u0629 \u0644\u0646\u064a\u0644 \u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u0646 \u0627\u0644\u0623\u0648\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0633\u0637\u0627\u062a\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2009\/2010.\u060c \u0635 :246.<\/p>\n

[13] \u2013 \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a: \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 . \u0645.\u0633. \u0635: 220-221.<\/p>\n

[14] \u2013 \u0645\u062d\u0645\u062f \u062d\u0631\u0643\u0627\u062a : \u201c\u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629\u201d\u060c\u0631\u0647\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629. \u060c \u0635: 83.<\/p>\n

[15] \u2013 \u0633\u0639\u064a\u062f \u0627\u0644\u0645\u064a\u0631\u064a: \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0627\u0644\u062e\u0627\u0645\u0633\u060c \u0627\u0644\u0633\u0648\u064a\u0633\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0631\u0628\u0627\u0637\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2007-..2008 \u0635: 546.<\/p>\n

[16] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a: \u062f\u0648\u0631 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u062f\u0627\u0621 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 185-186.<\/p>\n

[17] \u2013 \u0627\u062d\u0645\u062f \u062d\u0627\u0633\u0648\u0646: \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0645.\u0633\u060c \u0635: 339.<\/p>\n

[18] \u2013 \u0645\u062d\u0645\u062f \u062d\u0631\u0643\u0627\u062a: \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 . \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642: \u0635 .83.<\/p>\n

[19] \u2013 \u0637\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u0647\u0627\u0645\u064a \u0648\u0635\u062f\u064a\u0642\u064a \u0645\u0633\u0639\u0648\u062f: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a .\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 .\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2005 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 .\u0627\u0644\u0633\u0627\u062d\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629\u060c \u0628\u0646 \u0639\u0646\u0643\u0648\u0646\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\/ \u0635 : 86.<\/p>\n

[20] \u2013 \u0638\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u0647\u0627\u0645\u064a: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0645.\u0633. \u0635: 86-87.<\/p>\n

[21] \u2013 \u0638\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u0647\u0627\u0645\u064a: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0645.\u0633\u060c \u0635: 87-88.<\/p>\n

[22] \u2013 \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642 .\u0635:89..<\/p>\n

[23] \u2013 \u0635\u062f\u064a\u0642\u064a \u0645\u0633\u0639\u0648\u062f: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 89.<\/p>\n

[24] \u2013 \u0638\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u0647\u0627\u0645\u064a: \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642. \u0635 : 97-103..<\/p>\n

[25] \u2013 \u0638\u0648\u0627\u0647\u0631 \u0645\u062d\u0645\u062f \u062a\u0647\u0627\u0645\u064a: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a . \u0645.\u0633\u060c \u0635: 100.<\/p>\n

[26] \u2013 \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639: \u0635: 102.<\/p>\n

[27] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u201c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u064a\u0646 \u0648\u0627\u0642\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629\u201d \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 2011. \u060c \u0635: 128.<\/p>\n

[28] \u2013 \u0642\u0631\u0627\u0631 \u0644\u0648\u0632\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0631\u0642\u0645 2292.08 \u0635\u0627\u062f\u0631 \u0641\u064a 20 \u0645\u0646 \u0630\u064a \u0627\u0644\u062d\u062c\u0629 1429 ( 19 \u062f\u064a\u0633\u0645\u0628\u0631) \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0644\u0625\u0641\u062a\u062d\u0627\u0635 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0623\u0645\u0631\u0629 \u0628\u0627\u0644\u0635\u0631\u0641.<\/p>\n

[29] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 .\u0645.\u0633\u060c \u0635: 117.<\/p>\n

[30] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u060c\u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642. \u0635: 117.<\/p>\n

[31] \u2013 \u0642\u0631\u0627\u0631 \u0644\u0648\u0632\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0644\u0627\u0641\u062a\u062d\u0627\u0635 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0622\u0645\u0631\u0629 \u0628\u0627\u0644\u0635\u0631\u0641\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642.<\/p>\n

[32] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635: 117.<\/p>\n

[33] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u060c \u0635: 117-118.<\/p>\n","protected":false},"excerpt":{"rendered":"

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