{"id":974,"date":"2016-04-20T09:21:55","date_gmt":"2016-04-20T06:21:55","guid":{"rendered":"http:\/\/business.uokerbala.edu.iq\/wp\/2016\/04\/20\/acc2\/"},"modified":"2016-04-20T09:21:55","modified_gmt":"2016-04-20T06:21:55","slug":"acc2","status":"publish","type":"post","link":"https:\/\/business.uokerbala.edu.iq\/wp\/archives\/974","title":{"rendered":"\u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0647"},"content":{"rendered":"

\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a “\u062f\u0627\u062e\u0644” \u0627\u0644\u0645\u0646\u0634\u0623\u0629<\/span><\/span><\/span><\/span><\/span>!<\/span><\/span><\/p>\n

\u0646\u0627\u064a\u0641 \u0622\u0644 \u062e\u0644\u064a\u0641\u0629<\/span><\/b><\/a><\/span><\/p>\n

 <\/span><\/p>\n

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<\/span>\u062a\u0644\u0643 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0633\u062a\u0633\u0627\u0647\u0645 \u0641\u064a  \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0625\u0642\u0641\u0627\u0644\u0647\u0627 \u0628\u0623\u0633\u0644\u0648\u0628 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u064a\u0645\u0646\u0639 \u062c\u0632\u0626\u064a\u064b\u0627 \u0648\u0642\u0648\u0639 \u062a\u0644\u0643 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0623\u0648 \u062a\u0643\u0631\u0627\u0631\u0647\u0627<\/span><\/span><\/span><\/span><\/span>. <\/span><\/p>\n

<\/span>\u0634\u0631\u0643\u0629 “\u0645\u0648\u0628\u0627\u064a\u0644\u064a” \u0642\u062f \u062a\u0643\u0648\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0634\u0648\u0627\u0647\u062f \u0639\u0644\u0649 \u062f\u0648\u0631 \u0648\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u061b \u0645\u0645\u0627 \u062c\u0639\u0644 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629 \u062a\u062a\u062f\u0627\u0631\u0643 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0628\u062c\u062f\u064a\u0629 \u0648\u0645\u0647\u0646\u064a\u0629 \u0642\u0628\u0644 \u0623\u0646 \u064a\u0642\u0639 “\u0627\u0644\u0641\u0623\u0633 \u0628\u0627\u0644\u0631\u0623\u0633” \u0645\u062b\u0644 \u0645\u0627 \u0648\u0642\u0639 \u0645\u0639 “\u0645\u0648\u0628\u0627\u064a\u0644\u064a” \u0645\u0624\u062e\u0631\u064b\u0627<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

\u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629\u060c \u0644\u064a\u0633 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0639\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0627\u0644\u062d\u064a\u0648\u064a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061b \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0645\u062a\u0646\u0627\u0645\u064a \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062c\u0639\u0644 \u0645\u0646\u0647\u0627 \u0645\u0639\u064a\u0627\u0631\u0627\u064b \u064a\u064f\u0642\u0627\u0633 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0645\u062f\u0649 \u0648\u0639\u064a \u0648\u0646\u0636\u062c \u0628\u0639\u0636 \u0631\u0624\u0633\u0627\u0621 \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

\u0625\u0646\u0645\u0627 \u064a\u0647\u062f\u0641 \u0627\u0644\u0645\u0642\u0627\u0644 \u0625\u0644\u0649 \u0625\u062c\u0627\u0628\u0629 \u0633\u0624\u0627\u0644 \u064a\u062a\u0648\u0627\u062a\u0631 \u062f\u0627\u0626\u0645\u0627\u064b \u0645\u0646 \u0642\u0628\u0644 \u0628\u0639\u0636 \u0631\u0624\u0633\u0627\u0621 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062d\u0648\u0644 \u0622\u0644\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u061b \u0647\u0644 \u062a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0646\u0634\u0627\u0621 \u0625\u062f\u0627\u0631\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0647\u0627\u0645 \u0648\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0623\u0648 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0640<\/span><\/span><\/span><\/span><\/span> (Outsource)<\/span><\/span><\/span><\/span><\/span>\u061f<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

\u0642\u0628\u0644 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0633\u0624\u0627\u0644 \u0628\u0634\u0642\u0651\u064a\u0647 \u0627\u0644\u0641\u0646\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0623\u0648\u062f \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0633\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/span><\/span><\/span><\/span><\/span> (Internal Auditor) <\/span>\u0628\u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0645 \u064a\u0639\u0648\u062f \u0628\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u064a\u0642 \u062e\u0627\u0635 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/span><\/span><\/span><\/span><\/span> (External Auditor) <\/span>\u064a\u0642\u0648\u0645 \u0623\u064a\u0636\u0627 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u062d\u0635 \u0648\u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0644\u0643\u0646 \u0644\u0645 \u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639 “\u0627\u0644\u062f\u0627\u062e\u0644\u064a” \u0645\u0645\u0627 \u064a\u0624\u0643\u062f \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0633\u0645\u064a\u0627\u062a \u0643\u0630\u0644\u0643 \u0644\u0647\u0627 \u062f\u0644\u0627\u0644\u0627\u062a\u0647\u0627 \u0648\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0637\u064a \u0645\u0639 \u0627\u0644\u0645\u0647\u0646\u0629 \u0628\u0634\u0643\u0644 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u062e\u0631\u062c\u0627\u062a\u0647\u0627<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

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

<\/span>\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0631\u062a\u0628\u0627\u0637\u0647 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u061b \u064a\u0639\u062a\u0628\u0631 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u064a \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0628\u0646\u0627\u0621 \u062a\u0635\u0648\u0631 \u0645\u062a\u0643\u0627\u0645\u0644 \u0639\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0639\u0637\u064a\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u062a\u062a\u0628\u0644\u0648\u0631 \u0643\u0644 \u064a\u0648\u0645 \u0623\u0645\u0627\u0645 \u062a\u0642\u064a\u064a\u0645\u0647 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0641\u0647\u0648 \u0628\u0643\u0644 \u0630\u0644\u0643 \u064a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0648\u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u0648\u0627\u0621\u064b \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0629 \u0647\u064a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u0623\u0639\u0644\u0649 \u0645\u0633\u0626\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

\u0623\u0645\u0627 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u0625\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0623\u0643\u062b\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u064b \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629. \u062d\u064a\u062b \u0623\u0646\u0647 \u062a\u0632\u062f\u0627\u062f \u0645\u0646\u0641\u0639\u062a\u0647 \u0648\u062a\u0646\u062e\u0641\u0636 \u062a\u0643\u0644\u0641\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u062a\u0647 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u062a\u0639\u0645\u064a\u0642 \u0627\u0644\u062e\u0628\u0631\u0629 \u0648 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

\u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u064a\u0642\u0648\u062f\u0646\u064a \u0625\u0644\u0649 \u0630\u0643\u0631 \u0645\u062b\u0627\u0644\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627\u060c  \u062d\u064a\u062b \u0625\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u062a\u0645\u0643\u0646\u062a \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0628\u0631\u0627\u0645\u062c \u0648 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0667\u0660\u066a \u0641\u064a \u0645\u062f\u0629 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a\u060c \u0645\u0639 \u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0639\u062f\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0628\u0646\u0633\u0628\u0629 \u0663\u0660\u066a \u062a\u0642\u0631\u064a\u0628\u0627\u064b. \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u064a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0645\u0646 \u062a\u0646\u0645\u064a\u0629 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0648 \u0623\u062f\u0627\u0626\u0647\u0645 \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u062a\u0646\u0641\u064a\u0630\u0647\u0627\u061b \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0642\u064a\u0627\u0645\u0647\u0645 \u0628\u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0648 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u062a\u0643\u0644\u0641\u0647 \u0645\u0646\u0641\u0635\u0644\u0629 \u0639\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0646\u0641\u0630\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 “\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a<\/span><\/span><\/span><\/span><\/span>“.<\/span><\/p>\n

\u0623\u0645\u0627 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0647\u0645 \u0648 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0643\u0630\u0644\u0643 \u0641\u064a \u0625\u062c\u0627\u0628\u0629 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642\u061b \u0647\u0648 \u0623\u0646 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u062a\u0642\u0627\u0648\u0645 \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u061b \u0648 \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u062a\u0636\u064a\u064a\u0642 \u0639\u0644\u064a\u0647 \u0648 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0628\u0625\u0642\u0646\u0627\u0639\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0643\u0627\u062a\u0628 \u0648\u0634\u0631\u0643\u0627\u062a \u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0645\u0647\u0646\u064a\u0629 \u0639\u0627\u0644\u064a\u0629<\/span><\/span><\/span><\/span><\/span>!<\/p>\n

<\/span>\u0645\u0627 \u0627\u0644\u0633\u0628\u0628 \u0648\u0631\u0627\u0621 \u0630\u0644\u0643\u061f<\/span><\/span><\/p>\n

\u0628\u0627\u062e\u062a\u0635\u0627\u0631\u060c \u0628\u062f\u0623\u062a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062b\u0642\u0629 \u0628\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u0646\u0641\u0631\u0637 \u0645\u0646\u0630 \u0627\u0644\u0623\u0632\u0645\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u064a \u0648\u0642\u0639\u062a \u0628\u064a\u0646 \u0634\u0631\u0643\u0629 (\u0625\u0646\u0631\u0648\u0646) \u0644\u0644\u0637\u0627\u0642\u0629 \u0648 (\u0623\u0631\u062b\u0631 \u0622\u0646\u062f\u0631\u0633\u0648\u0646) \u0625\u062d\u062f\u0649 \u0623\u0643\u0628\u0631 \u062e\u0645\u0633 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0641\u064a \u062d\u064a\u0646\u0647\u0627<\/span><\/span><\/span><\/span><\/span>. <\/span><\/p>\n

<\/span>\u0648\u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0635\u062f\u0648\u0631 \u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u0639\u0627\u0644\u062c \u062a\u0643\u0631\u0627\u0631 “\u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648” \u0627\u0644\u0630\u064a \u062d\u062f\u062b \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 \u0639\u0627\u0645 2001\u0645\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 “\u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629”\u0644\u062f\u0649 \u0628\u0639\u0636 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062c\u0639\u0644 \u0645\u0646\u0647\u0627 \u063a\u0637\u0627\u0621 \u0644\u062a\u0638\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u0635\u0628\u063a\u062a\u0647\u0645 \u0627\u0644\u062a\u0623\u0643\u064a\u062f\u064a\u0629 \u0639\u0644\u0649 \u0635\u062d\u0629 \u0648\u0633\u0644\u0627\u0645\u0629 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0638\u0644\u0644\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0647\u062f\u0641 \u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0639\u0642\u062f \u0645\u0639 \u062a\u0644\u0643 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062a\u0644\u0627\u0639\u0628\u0629<\/span><\/span><\/span><\/span><\/span>. <\/span><\/p>\n

<\/span>\u0648\u0644\u0644\u0623\u0633\u0641 \u0627\u0646\u062a\u0642\u0644\u062a \u0639\u062f\u0648\u0649 \u062a\u0644\u0643 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0645\u0646 \u0645\u0633\u0642\u0637 \u0631\u0623\u0633\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639\u0647\u0627 \u0641\u064a \u0634\u062a\u0651\u0649 \u0623\u0635\u0642\u0627\u0639 \u0627\u0644\u0623\u0631\u0636 \u0645\u0645\u0627 \u0623\u0641\u0642\u062f \u0627\u0644\u062b\u0642\u0629 \u0641\u064a\u0647\u0627 \u064a\u0648\u0645\u0627 \u0628\u0639\u062f \u064a\u0648\u0645<\/span><\/span><\/span><\/span><\/span>.<\/span><\/p>\n

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\u0627\u0644\u0645\u0631\u0627\u062f \u0645\u0646 \u0630\u0643\u0631 \u0645\u0627 \u062a\u0642\u062f\u0645 \u0628\u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u062c\u0627\u0648\u0632\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u061b \u0643\u0627\u0646\u062a \u062a\u062a\u0645 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u0628\u064a\u0646 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062d\u062b \u0639\u0646 \u0643\u0633\u0628 \u0648\u062f\u0647\u0645 \u0648\u0631\u0636\u0627\u0647\u0645 \u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0635\u0627\u0644\u062d\u0647\u0627 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u062d\u062a\u0649 \u0641\u064a \u0638\u0644 \u0648\u062c\u0648\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0647\u0646\u064a\u0629 \u062a\u0636\u0628\u0637 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0641\u0625\u0646\u0646\u0627 \u0623\u0635\u0628\u062d\u0646\u0627 \u0646\u0631\u0649 \u0648\u0646\u0633\u0645\u0639 \u0639\u0646 \u0633\u0637\u0648\u0629 \u0628\u0639\u0636 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0639\u062f \u0623\u0646 \u0627\u0628\u062a\u0644\u0639\u0648\u0627 \u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a , \u0648\u0647\u0646\u0627 \u0644\u0644\u0622\u0633\u0641 \u064a\u0643\u0645\u0646 \u0627\u0644\u062e\u0637\u0631\u0648\u062a\u0642\u0639 \u0627\u0644\u0623\u0632\u0645\u0627\u062a<\/span><\/span><\/span><\/span><\/span>!<\/span><\/p>\n

 <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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