{"id":136900,"date":"2018-12-02T16:16:20","date_gmt":"2018-12-02T13:16:20","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=136900"},"modified":"2018-12-02T16:16:20","modified_gmt":"2018-12-02T13:16:20","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%87%d8%a7%d9%85%d8%a9-%d9%81%d9%8a-%d8%a5%d8%ae%d8%aa%d8%b5%d8%a7%d8%b5%d8%a7","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%87%d8%a7%d9%85%d8%a9-%d9%81%d9%8a-%d8%a5%d8%ae%d8%aa%d8%b5%d8%a7%d8%b5%d8%a7\/","title":{"rendered":"\u0623\u0628\u062d\u0627\u062b \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0642\u0631\u0627\u0621\u0627\u062a \u0647\u0627\u0645\u0629 \u0641\u064a \u0625\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a"},"content":{"rendered":"

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\n

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<\/div>\n
<\/div>\n

\u062a\u0642\u062f\u064a\u0645<\/strong><\/p>\n

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\n\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0648\u0635\u0627\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a.<\/span>
\n\u0643\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0644\u0643 \u0641\u064a\u0647\u0627 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0639\u0644\u0649 \u0627\u0646\u0641\u0631\u0627\u062f \u0623\u0648 \u0628\u0635\u0641\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0627\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0648 \u0633\u0644\u0637\u0629 \u0645\u0631\u062c\u062d\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631[15]. \u0648\u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 52 \u0645\u0646 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u062b\u0646\u062a \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0648\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0639\u0646\u062f\u0645\u0627 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0645\u0647\u0627\u0645\u0647\u0645 \u0628\u0635\u0641\u0629 \u0625\u0645\u0627 \u0639\u0636\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u0648 \u0639\u0636\u0648 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0623\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0641\u0647\u0630\u0647 \u0630\u0627\u062a \u0637\u0627\u0628\u0639 \u0633\u064a\u0627\u0633\u064a\u060c \u0623\u0645\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647\u0645 \u0645\u0647\u0627\u0645 \u0623\u062e\u0631\u0649 \u062a\u062e\u0635 \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u0647\u0645 \u064a\u0633\u0623\u0644\u0648\u0646 \u0639\u0646 \u0630\u0644\u0643 \u0634\u062e\u0635\u064a\u0627 \u0648\u0645\u0627\u0644\u064a\u0627 \u0648\u0625\u062f\u0627\u0631\u064a\u0627[16].<\/span><\/p>\n

\u0623\u0648\u0644\u0627: \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0645\u0633\u0637\u0631\u0629 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n

\u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 54 \u0645\u0646 \u0638\u0647\u064a\u0631 13 \u064a\u0648\u0646\u064a\u0648 2002 \u0642\u062f \u0623\u0628\u0631\u0632\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0644\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u063a\u0627\u064a\u0629 \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0643\u0644 \u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0643\u0644 \u0645\u062e\u0627\u0644\u0641\u0629 \u0623\u062b\u0646\u0627\u0621 \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0627\u0645 \u0644\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0627\u0642\u0628 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

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

\u0641\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0627\u0644\u0645\u0648\u062c\u0628\u0629 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062c\u0627\u0621\u062a \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u062d\u0635\u0631 \u0648\u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0639\u0646 \u0643\u0644 \u0641\u0626\u0629 \u0645\u062a\u062f\u062e\u0644\u0629 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629[17]\u060c \u0648\u0633\u0648\u0641 \u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0643\u0644 \u0641\u0626\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0627\u062a:<\/p>\n

\u0623: \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0641\u0626\u0629 \u0627\u0644\u0622\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0635\u0631\u0641 \u0648\u0645\u0646 \u0641\u064a \u062d\u0643\u0645\u0647\u0645.<\/strong><\/p>\n

\u062d\u062f\u062f\u062a \u0627\u0644\u0645\u0627\u062f\u0629 54 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0625\u062b\u0627\u0631\u0629 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0622\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0635\u0631\u0641 \u0623\u0648 \u0627\u0644\u0622\u0645\u0631\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u064a\u0646 \u0628\u0627\u0644\u0635\u0631\u0641 \u0623\u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0648\u0643\u0644 \u0645\u0648\u0638\u0641 \u0623\u0648 \u0639\u0648\u0646 \u064a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628\u0647\u0645 \u0647\u0624\u0644\u0627\u0621 \u0623\u0648 \u062a\u062d\u062a \u0633\u0644\u0637\u062a\u0647\u0645 \u0641\u064a [18]:<\/strong><\/span><\/p>\n

\u0645\u062e\u0627\u0644\u0641\u0629 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u062a\u0635\u0641\u064a\u062a\u0647\u0627 \u0648\u0635\u0631\u0641\u0647\u0627.
\n\u0639\u062f\u0645 \u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.
\n\u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u062a\u062f\u0628\u064a\u0631 \u0634\u0624\u0648\u0646 \u0627\u0644\u0623\u0639\u0648\u0627\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.
\n\u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u062a\u0635\u0641\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u0623\u0645\u0631 \u0628\u0635\u0631\u0641\u0647\u0627.
\n\u0645\u062e\u0627\u0644\u0641\u0629 \u0642\u0648\u0627\u0639\u062f \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0630\u064a \u0642\u062f \u064a\u0639\u0647\u062f \u0628\u0647\u0627 \u0625\u0644\u064a\u0647\u0645 \u0639\u0645\u0644\u0627 \u0628\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a \u0628\u0647\u0627 \u0627\u0644\u0639\u0645\u0644.
\n\u0645\u062e\u0627\u0644\u0641\u0629 \u0642\u0648\u0627\u0639\u062f \u062a\u062f\u0628\u064a\u0631 \u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629.
\n\u0627\u0644\u062a\u0642\u064a\u062f \u0627\u0644\u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0646\u0641\u0642\u0629 \u0628\u0647\u062f\u0641 \u0627\u0644\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a.
\n\u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u062f\u0644\u0627\u0621 \u0625\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0623\u0648\u0631\u0627\u0642 \u0645\u0632\u0648\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 \u0628\u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0642\u0635\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0645\u062a\u064a\u0627\u0632 \u0628\u0635\u0641\u0629 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0644\u0632\u0645\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629.
\n\u062d\u0635\u0648\u0644 \u0634\u062e\u0635 \u0644\u0646\u0641\u0633\u0647 \u0623\u0648 \u0644\u063a\u064a\u0631\u0647 \u0639\u0644\u0649 \u0645\u0646\u0641\u0639\u0629 \u063a\u064a\u0631 \u0645\u0628\u0631\u0631\u0629 \u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0639\u064a\u0646\u064a\u0629.
\n\u0625\u0644\u062d\u0627\u0642 \u0636\u0631\u0631 \u0628\u062c\u0647\u0627\u0632 \u0639\u0645\u0648\u0645\u064a \u064a\u062a\u062d\u0645\u0644\u0648\u0646 \u062f\u0627\u062e\u0644\u0647 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u060c \u0648\u0630\u0644\u0643 \u0628\u0633\u0628\u0628 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0627\u0644\u062e\u0637\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062a\u064a \u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0645\u0645\u0627\u0631\u0633\u062a\u0647\u0627 \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u063a\u0641\u0627\u0644 \u0623\u0648 \u0627\u0644\u062a\u0642\u0635\u064a\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0647\u0627\u0645\u0647\u0645 \u0627\u0644\u0625\u0634\u0631\u0627\u0641\u064a\u0629[19].<\/p>\n

\u0628: \u0645\u062e\u0627\u0644\u0641\u0629 \u0641\u0626\u0629 \u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0623\u0648 \u0645\u0646 \u064a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628\u0647\u0645.<\/strong><\/p>\n

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\u062c: \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0641\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0648\u0645\u0646 \u064a\u0648\u062c\u062f \u062a\u062d\u062a \u0625\u0645\u0631\u062a\u0647\u0645 \u0623\u0648 \u064a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628\u0647\u0645.<\/strong><\/p>\n

\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 28 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u0628\u0631\u062a \u0643\u0644 \u0623\u0645\u0631 \u0628\u0627\u0644\u0635\u0631\u0641 \u0623\u0648 \u0645\u0631\u0627\u0642\u0628 \u0623\u0648 \u0645\u062d\u0627\u0633\u0628 \u0639\u0645\u0648\u0645\u064a\u060c \u0645\u0633\u0624\u0648\u0644\u0627 \u0639\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u062a\u062e\u0630\u0647\u0627 \u0648\u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0647\u0627 \u0647\u0648 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0635\u0631\u0641 \u0623\u0648 \u0623\u0634\u0631 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u0645\u0639\u0646\u064a \u0647\u0648 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0648 \u0646\u0641\u062f\u0647\u0627 \u0648\u0647\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0627\u0644\u0630\u064a \u0645\u0646 \u0645\u0647\u0627\u0645\u0647 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f\u060c \u0648\u0646\u062c\u062f \u0627\u064a\u0636\u0627 \u0633\u0644\u0637\u062a\u0647 \u0644\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0625\u0630\u0627 \u0644\u0645 \u064a\u0645\u0627\u0631\u0633\u0648\u0627 \u0623\u062b\u0646\u0627\u0621 \u0645\u0632\u0627\u0648\u0644\u0629 \u0645\u0647\u0627\u0645\u0647\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629[23]:<\/span><\/p>\n

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

\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a:<\/strong> \u0648\u062a\u0634\u0645\u0644 \u0645\u062f\u0649 \u0648\u062c\u0648\u062f \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0648\u0645\u062f\u0649 \u0643\u0641\u0627\u064a\u062a\u0647\u0627 \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u063a\u064a\u064a\u0631 \u062d\u062f\u0648\u062f \u0627\u0644\u062a\u0631\u062e\u064a\u0635\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0625\u0644\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0645\u0624\u0634\u0631 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0628\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0643\u0630\u0627 \u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0635\u0627\u064a\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.
\n\u0635\u0641\u0629 \u062a\u0642\u064a\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0628\u0648\u0627\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0627\u060c \u064a\u062a\u0645 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0633\u0646\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0635\u0631\u0641 \u0648\u0623\u0628\u0648\u0627\u0628 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0640\u0648 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0646\u0641\u0642\u0629 \u0645\u0648\u0636\u0648\u0639 \u0633\u0646\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649[24].
\n\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u062b\u0628\u062a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0646 \u0637\u0644\u0628\u0647\u0627 \u0642\u0628\u0644 \u0623\u062f\u0627\u0621 \u0627\u0644\u0646\u0641\u0642\u0629 \u0637\u0628\u0642\u0627 \u0644\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.[25]
\n\u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u0634\u0631\u0648\u0639\u064a\u0629 \u062a\u062d\u0635\u064a\u0644 \u0648\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644.[26]
\n\u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u062f\u0644\u0627\u0621 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0648\u062b\u0627\u0626\u0642 \u0645\u0632\u0648\u0631\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629.
\n\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0646\u0641\u0633\u0647\u0645 \u0623\u0648 \u0644\u063a\u064a\u0631\u0647\u0645 \u0639\u0644\u0649 \u0645\u0646\u0641\u0639\u0629 \u063a\u064a\u0631 \u0645\u0628\u0631\u0631\u0629 \u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0639\u064a\u0646\u064a\u0629[27].<\/p>\n

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\u062b\u0627\u0644\u062b\u0627: \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\n

\u0644\u0642\u062f \u0645\u064a\u0632 \u0627\u0644\u0645\u0634\u0631\u0639 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a \u0627\u0644\u062d\u0643\u0645 \u0628\u0647\u0627 \u0639\u0644\u0649 \u0645\u0631\u062a\u0643\u0628\u064a \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u064a\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u062a\u062f\u062e\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0647\u064a\u0626\u0627\u062a\u0647\u0627\u060c \u0648\u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0623\u0645\u0631\u0627 \u0636\u0631\u0648\u0631\u064a\u0627 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0646\u0638\u0631 \u0644\u062d\u062c\u0645 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0635\u0631\u0641 \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0645\u0648\u0645\u064a[33].<\/span><\/p>\n

\u0648\u0647\u0643\u0630\u0627 \u064a\u0635\u062f\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0639\u0642\u0648\u0628\u0627\u062a \u0623\u0648 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0641\u064a \u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0628\u0648\u062b \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f 54 \u0625\u0644\u0649 56 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n

\u0648\u062a\u0642\u0631\u0631 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u062f\u0631\u062c\u0629 \u062e\u0637\u0648\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u062a\u0643\u0631\u0627\u0631\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0642\u0644 \u0639\u0646 \u0623\u0644\u0641 (1000) \u062f\u0631\u0647\u0645 \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062e\u0645\u0633 \u0645\u0627\u0626\u0629 500 \u062f\u0631\u0647\u0645 \u0642\u0628\u0644 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0639\u0646 \u0643\u0644 \u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u0623\u0646 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0645\u0648\u0639 \u0645\u0628\u0644\u063a \u0627\u0644\u063a\u0631\u0627\u0645\u0629\u060c \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0623\u0631\u0628\u0639 \u0645\u0631\u0627\u062a\u060c \u0643\u0627\u0646\u062a \u0639\u0634\u0631 \u0645\u0631\u0627\u062a \u0642\u0628\u0644 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0631\u062a\u0628 \u0644\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u0623\u0645\u0631[34].<\/span><\/p>\n

\u0648\u0625\u0630\u0627 \u062a\u0628\u064a\u0646 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0645\u0631\u062a\u0643\u0628\u0629 \u0642\u062f \u0623\u0644\u062d\u0642\u062a \u0636\u0631\u0631\u0627 \u0628\u0625\u062d\u062f\u0649 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0631\u0642\u0627\u0628\u062a\u0647\u060c \u0642\u0636\u0649 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u0623\u0645\u0631 \u0628\u0625\u0631\u062c\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0647\u0630\u0627 \u0627\u0644\u062c\u0647\u0627\u0632 \u0645\u0646 \u0631\u0623\u0633\u0645\u0627\u0644 \u0648\u0641\u0648\u0627\u0626\u062f\u060c \u0648\u062a\u062d\u0633\u0628 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0633\u0627\u0633 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0631\u062a\u0643\u0627\u0628 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629[35].<\/p>\n

\u0631\u0627\u0628\u0639\u0627: \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0641\u064a \u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\n

\u0623\u062c\u0627\u0632\u062a \u0627\u0644\u0645\u0627\u062f\u0629 141 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 62.99 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062d\u0643\u0648\u0645 \u0639\u0644\u064a\u0647\u0645 \u0639\u0644\u0649 \u0625\u062b\u0631 \u0627\u0631\u062a\u0643\u0627\u0628\u0647\u0645 \u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0623\u062f\u064a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0646 \u064a\u062a\u0642\u062f\u0645\u0648\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a \u0628\u0637\u0644\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u064a \u064a\u0647\u0645\u0647 \u0648\u0630\u0644\u0643 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0643\u062a\u0634\u0627\u0641 \u0639\u0646\u0635\u0631 \u062c\u062f\u064a\u062f \u0648 \u0628\u0639\u062f \u0641\u0648\u0627\u062a \u0627\u062c\u0644 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641[36].<\/p>\n

\u0623: \u0637\u0644\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/strong><\/span><\/p>\n

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\u0628: \u0627\u0644\u0637\u0639\u0646 \u0628\u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641<\/strong><\/span><\/p>\n

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\u062d\u0633\u0628 \u0645\u0627 \u062a\u0646\u0635 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 30 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 62.99\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062d\u0643\u0645 \u0645\u0634\u0645\u0648\u0644\u0627 \u0628\u0627\u0644\u0646\u0641\u0627\u062f \u0627\u0644\u0645\u0639\u062c\u0644 \u0641\u0644\u0627 \u062d\u0642 \u0644\u0644\u0637\u0627\u0639\u0646 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641[40]\u060c \u0648\u062a\u0628\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062d\u0643\u0645 \u0623\u0648\u0644\u0627 \u0641\u064a \u0645\u0633\u0623\u0644\u0629 \u0642\u0628\u0648\u0644 \u0637\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0634\u0643\u0644\u0627\u060c \u0648\u0625\u0630\u0627 \u0627\u0639\u062a\u0628\u0631\u062a \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0637\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0645\u0642\u0628\u0648\u0644\u0627\u060c \u0628\u062a\u062a \u0641\u064a \u0627\u0644\u062c\u0648\u0647\u0631[41].<\/span><\/p>\n

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\u0648\u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0644\u0642\u064a\u0647\u0627 \u062a\u0633\u062a\u062c\u064a\u0628 \u0644\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062a\u0648\u062e\u0627\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0648 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629[53].<\/span><\/p>\n

\u0648\u0644\u0623\u062c\u0644 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629\u060c \u0623\u0644\u0632\u0645\u062a \u0627\u0644\u0645\u0627\u062f\u0629 155 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 62.99 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0648\u0645\u0633\u0627\u0639\u062f\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u0623\u0646 \u062a\u0642\u062f\u0645 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0644\u0642\u062a\u0647\u0627 \u0648\u0630\u0644\u0643 \u0637\u0628\u0642\u0627 \u0644\u0644\u0643\u064a\u0641\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647[54].<\/span><\/p>\n

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

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\u0648\u0643\u0630\u0644\u0643 \u0641\u064a \u0639\u0642\u0644\u0646\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u0631\u062f\u0648\u062f\u064a\u062a\u0647\u060c \u0648\u0644\u0643\u064a \u062a\u062a\u0633\u0646\u0649 \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0648\u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0627 \u0628\u062f \u0645\u0646 \u062a\u0648\u0641\u0631\u0647\u0627 \u0639\u0644\u0649 \u0645\u0646\u0627\u0647\u062c \u0648\u0622\u0644\u064a\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u062d\u062f\u064a\u062b\u0629.<\/p>\n

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

[1] \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 \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 \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 \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 \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \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

2 \u2013 \u0627\u0644\u0636\u0647\u064a\u0631 \u0627\u0644\u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1.02.124 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a \u0641\u0627\u062a\u062d \u0631\u0628\u064a\u0639 \u0627\u0644\u0622\u062e\u0631 1423( 13 \u0646\u0648\u0646\u0628\u0631 2002). \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c.\u0631\u060c \u0639\u062f\u062f 5030.<\/p>\n

3 \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

4 \u2013 Gilles Miller : \u00a8 vers un droit des proc\u00e9dures propre aux Juriditions financi\u00e9res\u00a8.la R.Tn2 1997.<\/p>\n

5 \u2013 \u0623\u062d\u0645\u062f \u0627\u0644\u062c\u0631\u0627\u0631\u064a: \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u060c\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 \u0639\u0628\u062f \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0639\u062f\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 \u0637\u0646\u062c\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2012-2013\u060c<\/p>\n

6- \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

7 \u2013 \u0645\u062d\u0645\u062f \u0628\u0631\u0627\u0648: \u0627\u0644\u0648\u0633\u064a\u0637 \u0641\u064a \u0634\u0631\u062d \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062b\u0644\u0627\u062b\u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u0631\u0643\u0632 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0628\u062d\u0627\u062b \u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f\u060c \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: 2012\u060c<\/p>\n

8 \u2013 \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<\/p>\n

9 \u2013 \u0623\u062d\u0645\u062f \u0627\u0644\u062c\u0631\u0627\u0631\u064a: \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u060c\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 \u0639\u0628\u062f \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0639\u062f\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 \u0637\u0646\u062c\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2012-2013\u060c<\/p>\n

10 \u2013 \u0627\u0634\u0645\u0627\u0631\u062e \u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621: \u201c\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0646\u0645\u0648\u0630\u062c\u0627\u201d\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 \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 2012\/2013. \u060c<\/p>\n

11 \u2013 la gestion des comptes administratifs , Audit et contr\u00f4le interne des collectivit\u00e9s locales au Maroc, Renard n5, 1966,<\/p>\n

12 \u2013 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u0644\u0623\u062d\u0645\u062f\u064a: \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0633\u0628\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0631\u064a\u0629- \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 \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 2013-2014\u060c<\/p>\n

[1] \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 \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 \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 \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 \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \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 :110.<\/p>\n

[2] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 118 \u0645\u0646 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0638\u0647\u064a\u0631 \u0627\u0644\u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1.02.124 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a \u0641\u0627\u062a\u062d \u0631\u0628\u064a\u0639 \u0627\u0644\u0622\u062e\u0631 1423( 13 \u0646\u0648\u0646\u0628\u0631 2002). \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c.\u0631\u060c \u0639\u062f\u062f 5030.<\/p>\n

.<\/p>\n

[3] \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: 212.<\/p>\n

[4] \u2013 Gilles Miller : \u00a8 vers un droit des proc\u00e9dures propre aux Juriditions financi\u00e9res\u00a8.la R.Tn2 1997.4.85.<\/p>\n

[5] \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: 111.112.<\/p>\n

[6] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 30 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[7] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 31 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[8] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[9] \u2013 \u0639\u0628\u062f \u0627\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 \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\u060c \u0645.\u0633\u060c \u0635: 217.<\/p>\n

[10] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 37 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[11] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 39 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[12] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 40 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[13] \u2013 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0628\u0631\u0648\u062d\u0648: \u060c \u0645.\u0633\u060c \u0635: 218.<\/p>\n

[14] \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 \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\u060c \u0645.\u0633\u060c \u0635: 112.<\/p>\n

[15] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 118 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[16] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 52 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629,<\/p>\n

[17] \u2013 \u0623\u062d\u0645\u062f \u0627\u0644\u062c\u0631\u0627\u0631\u064a: \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u060c\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 \u0639\u0628\u062f \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0639\u062f\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 \u0637\u0646\u062c\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2012-2013\u060c \u0635: 331.<\/p>\n

[18] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 54 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[19] \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: 54-55.<\/p>\n

[20] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a \u060c \u0645.\u0633\u060c \u0635: 32.: 131.<\/p>\n

[21] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 55 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[22] \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.\u0633\u060c \u0635: 32.<\/p>\n

[23] \u2013 \u0623\u062d\u0645\u062f \u0627\u0644\u062c\u0631\u0627\u0631\u064a: \u201c\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u201c\u060c\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 \u0639\u0628\u062f \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0639\u062f\u064a\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 \u0637\u0646\u062c\u0629\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2012-2013. \u060c \u0635: 338.<\/p>\n

[24] \u2013 \u0645\u062d\u0645\u062f \u0628\u0631\u0627\u0648: \u0627\u0644\u0648\u0633\u064a\u0637 \u0641\u064a \u0634\u0631\u062d \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062b\u0644\u0627\u062b\u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u0631\u0643\u0632 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0628\u062d\u0627\u062b \u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f\u060c \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: 2012\u060c \u0635: 229-230.<\/p>\n

[25] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 8 \u0645\u0646 \u0645\u0631\u0633\u0648\u0645 2.07.1235 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629.<\/p>\n

[26] \u2013 \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0635\u0644 10 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 66-330 \u0628\u0628\u062b \u0646\u0638\u0627\u0645 \u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n

[27] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 56 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[28] \u2013 \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 \u060c \u0635: 136.<\/p>\n

[29] \u2013 \u0623\u062d\u0645\u064a\u062f\u0648\u0634 \u0645\u062f\u0646\u064a : \u201c\u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0631\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629\u201d \u060c \u0645,\u0633. \u060c \u0635: 275.<\/p>\n

[30] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 62 \u0645\u0646 \u0642\u0627\u0646\u0648\u064662.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[31] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 63 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[32] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 64\u064865 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[33] \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.\u0633\u060c \u0635: 68.<\/p>\n

[34] \u2013 \u0627\u062d\u0645\u064a\u062f\u0648\u0634 \u0645\u062f\u0646\u064a: \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u060c \u0645.\u0633\u060c \u0635: 277.<\/p>\n

[35] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 66 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[36] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 141 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[37] \u2013 \u0627\u062d\u0645\u064a\u062f\u0648\u0634 \u0645\u062f\u0646\u064a: \u0645.\u0633\u060c \u0635: 281.<\/p>\n

[38] \u2013 \u0623\u062d\u0645\u062f \u062d\u0627\u0633\u0648\u0646: \u0645.\u0633\u060c \u0635:124.<\/p>\n

[39] \u2013 \u0623\u062d\u0645\u062f \u0627\u0644\u062c\u0631\u0627\u0631\u064a: \u0645.\u0633: \u0635 : 357.<\/p>\n

[40] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 70 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[41] \u2013 \u0623\u062d\u0645\u062f \u062d\u0627\u0633\u0648\u0646: \u0645.\u0633\u060c \u0635: 142.<\/p>\n

[42] \u2013 \u0627\u0634\u0645\u0627\u0631\u062e \u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621: \u201c\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0646\u0645\u0648\u0630\u062c\u0627\u201d\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 \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 2012\/2013. \u060c \u0635: 103.<\/p>\n

[43] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a: \u0645.\u0633\u060c \u0635: 71.<\/p>\n

[44] \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: 230.<\/p>\n

[45] \u2013 la gestion des comptes administratifs , Audit et contr\u00f4le interne des collectivit\u00e9s locales au Maroc, Renard n5, 1966,pp, 43.45.<\/p>\n

[46] \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: 112.<\/p>\n

[47] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 142 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[48] \u2013 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u0644\u0623\u062d\u0645\u062f\u064a: \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0633\u0628\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0631\u064a\u0629- \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 \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 2013-2014\u060c \u0635: 43.<\/p>\n

[49] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 147 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[50] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 148 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[51] \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.\u0633\u060c \u0635:77.<\/p>\n

[52] \u2013 \u0623\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 157 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[53] \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\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 114.<\/p>\n

[54] \u2013 \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 155 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 62.99 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

[55] \u2013 \u0645\u062d\u0645\u062f \u0645\u062c\u064a\u062f\u064a: \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 87.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0625\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u062a\u0633\u0645\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0647\u064a\u0626\u0627\u062a\u0647\u0627 \u0628\u0645\u0633\u0645\u064a\u0627\u062a\u0647\u0627 \u0645\u0646\u062f \u0633\u0646\u0629 1979 \u062a\u0627\u0631\u064a\u062e \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u062a\u0631\u062a\u0628 \u0639\u0646\u0647\u0627 \u0636\u0639\u0641 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0645\u0627 \u0623\u0643\u062f\u0647 \u0628\u0637\u0631\u064a\u0642\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062f\u0648\u0631\u0647 \u0627\u0644\u0647\u0627\u0645\u0634\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0644\u0643\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u062a\u062f\u0627\u0631\u0643 \u0627\u0644\u0623\u0645\u0631 \u0641\u064a \u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u0641\u0635\u0644 98 \u0645\u0646 \u062f\u0633\u062a\u0648\u0631 1996 \u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0646\u0635 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 […]<\/p>\n","protected":false},"author":4,"featured_media":136908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[2757,4871,905,13054],"class_list":["post-136900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-6","tag-2757","tag-4871","tag-905","tag-13054"],"views":2015,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/136900","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=136900"}],"version-history":[{"count":1,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/136900\/revisions"}],"predecessor-version":[{"id":136909,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/136900\/revisions\/136909"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/136908"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=136900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=136900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=136900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}