{"id":124389,"date":"2020-01-26T19:46:25","date_gmt":"2020-01-26T19:46:25","guid":{"rendered":"http:\/\/newsforher.com\/?p=124389"},"modified":"2020-01-26T19:46:26","modified_gmt":"2020-01-26T19:46:26","slug":"%d8%a7%d9%84%d8%aa%d9%86%d9%88%d9%8a%d8%b9-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af%d9%8a-%d9%8a%d8%af%d9%81%d8%b9-%d8%b9%d8%ac%d9%84%d8%a9-%d8%a7%d9%84%d9%86%d9%85%d9%88-%d9%81%d9%8a-%d8%b9","status":"publish","type":"post","link":"https:\/\/newsforher.com\/?p=124389","title":{"rendered":"\u0627\u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u064a\u062f\u0641\u0639 \u0639\u062c\u0644\u0629 \u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0639\u0627\u0645 2020"},"content":{"rendered":"\n<!-- Quick Adsense WordPress Plugin: http:\/\/quickadsense.com\/ -->\n<div class=\"c5b541d88d911dcbb84397def1a3492d\" data-index=\"1\" style=\"float: none; margin:0px 0 0px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- m -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3943282228430444\"\r\n     data-ad-slot=\"5751019935\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n<p> [ad_1]\n<\/p>\n<div dir=\"ltr\" style=\"text-align: left;\" trbidi=\"on\">\n<div dir=\"rtl\" style=\"text-align: right;\">\n<\/div>\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; unicode-bidi: embed;\">\n<b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 16.0pt; mso-bidi-language: AR-LB;'>\u0627\u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u064a\u062f\u0641\u0639 \u0639\u062c\u0644\u0629 \u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0639\u0627\u0645 2020<\/span><\/b><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 16.0pt; mso-bidi-language: AR-LB;'><\/p>\n<p><\/span><\/b>\n<\/div>\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; unicode-bidi: embed;\">\n<b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 16.0pt; mso-bidi-language: AR-LB;'><br \/><\/span><\/b>\n<\/div>\n<div class=\"separator\" style=\"clear: both; text-align: center;\">\n<a href=\"https:\/\/1.bp.blogspot.com\/-mc882Fqf8nk\/Xi3r2g4mh3I\/AAAAAAAAcZQ\/oKG0Yk1x-RI6QSp1kMvXJQeUsJJnq2meACNcBGAsYHQ\/s1600\/Fazeela%2BGopalani%2BHead%2Bof%2BMiddle%2BEast%2BACCA%2B%2528Photo%2B-%2BAETOSWire%2529_1580018559.jpg\" imageanchor=\"1\" style=\"margin-left: 1em; margin-right: 1em;\" target=\"_blank\" rel=\"noopener\"><\/a>\n<\/div>\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; unicode-bidi: embed;\">\n<b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 16.0pt; mso-bidi-language: AR-LB;'><br \/><\/span><\/b>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u062f\u0628\u064a\u060c \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c <\/span><\/b><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>26<\/span><\/b><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span> \u064a\u0646\u0627\u064a\u0631 2020\u060c<br \/>\n(<\/span><\/b><b><span lang=\"AR-AE\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-AE;'>&#8220;\u0627\u064a\u062a\u0648\u0633 \u0648\u0627\u064a\u0631&#8221;<\/span><\/b><b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>)<\/span><\/b><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>: \u0623\u0638\u0647\u0631 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0634\u0645\u0644 \u0646\u062d\u0648 440 \u0645\u0646 \u0643\u0628\u0627\u0631 \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062d\u0648\u0644<br \/>\n\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0648\u062c\u0646\u0648\u0628 \u0622\u0633\u064a\u0627 \u0627\u0646\u062a\u0639\u0627\u0634\u0627\u064b \u0641\u064a \u0627\u0644\u062b\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639<br \/>\n\u0627\u0644\u0623\u062e\u064a\u0631. \u0648\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u064a\u0623\u062a\u064a \u0627\u0646\u062a\u0639\u0627\u0634 \u0627\u0644\u0646\u0645\u0648 \u0628\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a \u0641\u064a<br \/>\n\u0638\u0644\u0651 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a. <\/span><b><span lang=\"AR-AE\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-AE;'><\/p>\n<p><\/span><\/b>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a\u060c \u0627\u0644\u062a\u064a \u0648\u0631\u062f\u062a \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0641\u064a<i> <\/i><\/span><i><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/span><\/i><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span class=\"MsoHyperlink\"><i><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span> (<\/span><\/i><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>GECS)<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span> \u0627\u0644\u0630\u064a \u0646\u0634\u0631\u062a\u0647 \u0645\u0624\u062e\u0651\u0631\u0627\u064b \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646<br \/>\n\u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>) \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646<br \/>\n\u0645\u0639 <\/span><span class=\"MsoHyperlink\"><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (<\/span><\/span><span class=\"MsoHyperlink\"><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>IMA<\/span><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span class=\"MsoHyperlink\"><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<\/span><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u060c \u0625\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0645\u062a\u0628\u0627\u064a\u0646\u0629<br \/>\n\u0645\u0646 \u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u062d\u064a\u062b \u062a\u0628\u0630\u0644 \u0628\u0639\u0636 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u062c\u0647\u0648\u062f\u0627\u064b \u0623\u0643\u0628\u0631 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a<br \/>\n\u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0645\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a\u0647\u0627\u060c \u0645\u062b\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0642\u0637\u0631 \u0648\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<br \/>\n\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. <\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0648\u0642\u0627\u0644\u062a \u0641\u0627\u0632\u064a\u0644\u0627 \u063a\u0648\u0628\u0627\u0644\u0627\u0646\u064a\u060c \u0631\u0626\u064a\u0633 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646<br \/>\n\u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>) \u0641\u064a \u0627\u0644\u0634\u0631\u0642<br \/>\n\u0627\u0644\u0623\u0648\u0633\u0637 \u0641\u064a \u0645\u0639\u0631\u0636 \u062a\u0639\u0644\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a: &#8220;\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u064a\u0623\u062a\u064a \u0627\u0646\u062a\u0639\u0627\u0634<br \/>\n\u0627\u0644\u0646\u0645\u0648 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a \u0641\u064a \u0638\u0644\u0651 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a. \u0648\u064a\u064f\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u064f\u0633\u0647\u0645<br \/>\n\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0641\u064a \u0642\u0637\u0627\u0639\u064a \u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<br \/>\n\u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645. \u0648\u0633\u062c\u0644 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span> (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>GECS) <\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style=\"mso-spacerun: yes;\">\u00a0<\/span>\u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u062a\u062d\u0633\u0646\u0627\u064b<br \/>\n\u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0641\u064a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0648\u0627\u0644\u062b\u0642\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0644\u062b\u060c \u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0623\u0641\u0636\u0644. \u0648\u0645\u0646<br \/>\n\u0627\u0644\u0645\u0631\u062c\u0651\u062d \u0623\u0646 \u064a\u064f\u0633\u0647\u0645 \u0646\u0645\u0648 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0639\u0627\u0645 2020\u060c \u062e\u0627\u0635\u0629 \u0641\u064a \u0638\u0644 \u0627\u0646\u0639\u0642\u0627\u062f<br \/>\n\u0645\u0639\u0631\u0636 &#8220;\u0625\u0643\u0633\u0628\u0648&#8221; \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u062f\u0628\u064a \u0623\u0648\u0627\u062e\u0631 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645&#8221;. <\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0647\u0630\u0627 \u0648\u062a\u062d\u0638\u0649 \u062a\u0642\u0644\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0628\u062a\u0623\u062b\u064a\u0631 \u0645\u0647\u064a\u0645\u0646 \u0639\u0644\u0649 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a<br \/>\n\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637. \u0648\u0634\u0647\u062f \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0627\u0646\u062a\u0639\u0634\u0627\u064b \u0641\u064a \u0627\u0644\u062b\u0642\u0629 \u0648\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0639\u0644\u0649 \u062d\u062f\u0651\u064d<br \/>\n\u0633\u0648\u0627\u0621\u060c \u0648\u0627\u0646\u062d\u0633\u0627\u0631\u0627\u064b \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629. \u0648\u064a\u064f\u062a\u0648\u0642\u0651\u0639 \u0623\u0646 \u062a\u062a\u0631\u0627\u0648\u062d \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0647\u0630\u0627<br \/>\n\u0627\u0644\u0639\u0627\u0645 \u0645\u0627 \u0628\u064a\u0646 60 \u064870 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0628\u0631\u0645\u064a\u0644 \u0627\u0644\u0648\u0627\u062d\u062f. \u0648\u064a\u064f\u0639\u062f\u0651 \u062e\u0641\u0636 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a<br \/>\n\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0623\u062d\u062f \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0634\u0647\u062f\u062a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0630\u0627\u062a \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641<br \/>\n\u0627\u0644\u062b\u0627\u0628\u062a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062f\u0648\u0644\u0627\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a (\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629<br \/>\n\u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0633\u0644\u0637\u0646\u0629 \u0639\u064f\u0645\u0627\u0646 \u0648\u0627\u0644\u0628\u062d\u0631\u064a\u0646 \u0648\u0642\u0637\u0631). \u0648\u0628\u0644\u063a \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0641\u064a \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a<br \/>\n\u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a \u062b\u0644\u0627\u062b\u0629 \u0623\u0631\u0628\u0627\u0639 \u0646\u0642\u0637\u0629 \u0645\u0626\u0648\u064a\u0629 \u0648\u0623\u0639\u0642\u0628\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629<br \/>\n\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644. <\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0648\u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631\u060c \u0634\u0647\u062f\u062a \u063a\u0627\u0644\u0628\u064a\u0629 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a<br \/>\n\u0627\u0646\u062e\u0641\u0627\u0636\u0627\u064b \u0637\u0641\u064a\u0641\u0627\u064b \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0645\u062a\u0648\u0633\u0637\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644. \u0648\u064a\u062a\u0645\u0627\u0634\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0639<br \/>\n\u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0645\u0627 \u0628\u064a\u0646 1.5 \u06482 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0641\u064a \u0639\u0627\u0645 <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>2019<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0648\u0641\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u062a\u0628\u0627\u0637\u0623 \u0646\u0645\u0648 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a<br \/>\n\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0625\u0644\u0649 \u0623\u0642\u0644 \u0645\u0646 \u0646\u0635\u0641 \u062f\u0631\u062c\u0629 \u0645\u0626\u0648\u064a\u0629 \u0648\u0630\u0644\u0643 \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0641\u0637<br \/>\n\u0648\u0647\u0628\u0648\u0637 \u0645\u062a\u0648\u0633\u0637 \u0623\u0633\u0639\u0627\u0631\u0647. \u0648\u0628\u0635\u0641\u062a\u0647\u0627 \u0623\u0643\u0628\u0631 \u062f\u0648\u0644\u0629 \u0645\u0635\u062f\u0631\u0629 \u0644\u0644\u0646\u0641\u0637\u060c \u062a\u0642\u0648\u062f \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<br \/>\n\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062c\u0647\u0648\u062f \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0644\u0644\u0646\u0641\u0637 &#8220;\u0623\u0648\u0628\u0643&#8221; \u0641\u064a \u0625\u0637\u0627\u0631 \u0633\u0639\u064a\u0647\u0627 \u0644\u062a\u062b\u0628\u064a\u062a<br \/>\n\u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0643\u0645 \u0628\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0648\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u064a\u062a\u0645 \u062e\u0641\u0636 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0641\u0637<br \/>\n\u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 \u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0648\u062f.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0648\u0644\u0627 \u064a\u062a\u0648\u0627\u0641\u0631 \u062d\u062a\u0649 \u0627\u0644\u0622\u0646 \u0633\u0648\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u062d\u0648\u0644 \u0627\u0644\u0646\u0634\u0627\u0637<br \/>\n\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0639\u0627\u0645 2019. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0630\u0644\u0643\u060c \u062a\u064f\u0634\u064a\u0631<br \/>\n\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0625\u0644\u0649 \u0646\u0645\u0648 \u0641\u064a \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u064a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 1.5 \u06482 \u0641\u064a<br \/>\n\u0627\u0644\u0645\u0627\u0626\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a. \u0648\u0628\u0644\u063a \u0645\u062a\u0648\u0633\u0637 \u0645\u0624\u0634\u0631 \u0637\u0644\u0628\u0627\u062a <\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641<br \/>\n\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>(GECS) <\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style=\"mso-spacerun: yes;\">\u00a0<\/span>20-<br \/>\n\u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0641\u0635\u0644\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0639 \u0645\u0646 \u0639\u0627\u0645 2019\u060c \u0648\u0647\u0648 \u062a\u063a\u064a\u0651\u0631 \u0637\u0641\u064a\u0641 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0639\u0627\u0645 2019<br \/>\n(19<\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>&#8211;<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>) \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<br \/>\n\u0631\u0633\u0645\u064a\u0627\u064b <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>1.7<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span> \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629.<br \/>\n\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0633\u064a\u0634\u0647\u062f \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0641\u0637 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0630\u064a \u0627\u0646\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 7 \u0641\u064a<br \/>\n\u0627\u0644\u0645\u0627\u0626\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0627\u0646\u062e\u0641\u0627\u0636\u0627\u064b \u0637\u0641\u064a\u0641\u0627\u064b \u0645\u0646 \u062c\u062f\u064a\u062f \u0639\u0627\u0645 2020 \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642 &#8220;\u0623\u0648\u0628\u0643<br \/>\n\u0628\u0644\u0633&#8221; \u0627\u0644\u0630\u064a \u062a\u0645 \u0627\u0644\u062a\u0648\u0635\u0644 \u0625\u0644\u064a\u0647 \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631 \u0627\u0644\u0645\u0627\u0636\u064a. \u0648\u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0623\u062d\u062f\u062b \u0645\u0624\u0634\u0631 \u0637\u0644\u0628\u0627\u062a <\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0627\u0633\u062a\u0637\u0644\u0627\u0639<br \/>\n\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span> (GECS) <\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style=\"mso-spacerun: yes;\">\u00a0<\/span><span lang=\"AR-SA\">\u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629\u060c \u062a\u0628\u0644\u063a \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0644\u0646\u0645\u0648 \u0627\u0644\u0646\u0627\u062a\u062c<br \/>\n\u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 \u0646\u062d\u0648 2 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u062f\u0641\u0648\u0639\u0629\u064b \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a. <\/p>\n<!-- Quick Adsense WordPress Plugin: http:\/\/quickadsense.com\/ -->\n<div class=\"c5b541d88d911dcbb84397def1a3492d\" data-index=\"2\" style=\"float: none; margin:0px 0 0px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- 2 -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3943282228430444\"\r\n     data-ad-slot=\"5511153269\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n\n<p><\/span><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0648\u0641\u064a<br \/>\n\u0633\u064a\u0627\u0642 \u062d\u062f\u064a\u062b\u0647 \u0639\u0646 \u0627\u0644\u0645\u0634\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0642\u0627\u0644 \u0645\u0627\u064a\u0643\u0644 \u062a\u0627\u064a\u0644\u0648\u0631\u060c \u0643\u0628\u064a\u0631 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646 \u0644\u062f\u0649<br \/>\n\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>):<br \/>\n&#8220;\u0644\u0627 \u062a\u0632\u0627\u0644 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u064f\u062d\u062f\u0642\u0629 \u0628\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span style=\"mso-spacerun: yes;\">\u00a0<\/span><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0641\u064a <\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0639\u0627\u0645<br \/>\n2020 \u0647\u064a \u0630\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0642\u0627\u0626\u0645\u0629 \u0639\u0627\u0645 2019\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0648\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u064a\u0646<br \/>\n\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u0635\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0633\u0628\u0628\u0627\u064b \u0631\u0626\u064a\u0633\u064a\u0627\u064b \u0644\u062a\u0628\u0627\u0637\u0624 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u0648\u0639\u0644\u0649<br \/>\n\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0651 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u0643\u0627\u0646\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629\u060c \u0625\u0644\u0651\u0627 \u0623\u0646\u0651 \u0645\u062e\u0627\u0637\u0631 \u0639\u0648\u062f\u0629 \u0627\u0644\u062a\u0635\u0639\u064a\u062f<br \/>\n\u0639\u0628\u0631 \u0641\u0631\u0636 \u062a\u0639\u0631\u064a\u0641\u0627\u062a \u062c\u062f\u064a\u062f\u0629\u060c \u0644\u0627 \u062a\u0632\u0627\u0644 \u0642\u0627\u0626\u0645\u0629.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0648\u0627\u062e\u062a\u062a\u0645\u062a<br \/>\n<\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u0641\u0627\u0632\u064a\u0644\u0627 \u063a\u0648\u0628\u0627\u0644\u0627\u0646\u064a \u062d\u062f\u064a\u062b\u0647\u0627\u060c \u0642\u0627\u0626\u0644\u0629: &#8220;\u0645\u0646 \u0634\u0623\u0646 \u0627\u0646\u062e\u0641\u0627\u0636<br \/>\n\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0623\u0646 \u064a\u062d\u0641\u0651\u0632 \u0646\u0645\u0648 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0648\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0639\u0632\u064a\u0632<br \/>\n\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a. \u0648\u0633\u064a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u0623\u0647\u0645\u064a\u0629 \u0645\u062a\u0632\u0627\u064a\u062f\u0629<br \/>\n\u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0637\u0642\u0629\u060c \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0645\u0646 \u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636. \u0645\u0646 \u0627\u0644\u0645\u0634\u062c\u0639 \u0623\u0646<br \/>\n\u0645\u0624\u0634\u0631 <\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0627\u0633\u062a\u0637\u0644\u0627\u0639<br \/>\n\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>GECS<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'> \u0641\u064a<br \/>\n\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u064a\u0642\u062a\u0631\u0628 \u0645\u0646 \u0623\u062f\u0646\u0649 \u0645\u0633\u062a\u0648\u0649 \u0644\u0647 \u0639\u0644\u0649 \u0645\u062f\u0649 \u062b\u0644\u0627\u062b\u0629<br \/>\n\u0623\u0639\u0648\u0627\u0645 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'>\u064a\u064f\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 <\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641<br \/>\n\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>GECS<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-LB\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'> \u0644\u0644\u0631\u0628\u0639<br \/>\n\u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0639\u0627\u0645 2020 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0627\u0644\u064a: <\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>https:\/\/www.accaglobal.com\/gb\/en\/professional-insights\/global-economics\/GECS_Q4_2020.html<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'><\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0644\u0645\u062d\u0629<br \/>\n\u0639\u0646 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/span><\/b><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><\/b><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<\/span><\/b><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><\/p>\n<p><\/span><\/b>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u062a\u0639\u062a\u0628\u0631<br \/>\n\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<br \/>\n\u0647\u064a\u0626\u0629 \u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u062a\u0642\u062f\u0651\u0645 \u0645\u0624\u0647\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0642\u0637\u0627\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0645\u064f\u062e\u062a\u0627\u0631\u0629<br \/>\n\u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0648\u0627\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0637\u0645\u0648\u062d \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0631\u062c\u0627\u0621<br \/>\n\u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u0639\u0648\u0646 \u0643\u0630\u0644\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u064a\u0627\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u062c\u0632\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a<br \/>\n\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0648\u062a\u062f\u0639\u0645<br \/>\n(<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<br \/>\n\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0645\u00a0<b>208,000<\/b>\u00a0\u0639\u0636\u0648 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649\u00a0<b>503,000<\/b>\u00a0\u0637\u0627\u0644\u0628<br \/>\n\u0641\u064a\u00a0<b>179\u00a0<\/b>\u062f\u0648\u0644\u0629 \u0644\u062a\u0633\u0627\u0639\u062f\u0647\u0645 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u062d\u064a\u0627\u0629 \u0645\u0647\u0646\u064a\u0629 \u0646\u0627\u062c\u062d\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a<br \/>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0645 \u0644\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0637\u0644\u0628\u0647\u0627 \u0623\u0631\u0628\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u062a\u0639\u0645\u0644<br \/>\n\u062c\u0645\u0639\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<br \/>\n\u0639\u0646 \u0637\u0631\u064a\u0642 \u0634\u0628\u0643\u0629 \u0645\u0643\u0648\u0646\u0629 \u0645\u0646\u00a0<b>104<\/b>\u00a0\u0645\u0643\u062a\u0628\u0627\u064b \u0648\u0645\u0631\u0643\u0632\u0627\u064b \u0648\u0623\u0643\u062b\u0631 \u0645\u0646\u00a0<b>7,300<\/b>\u00a0\u062c\u0647\u0629<br \/>\n\u062a\u0648\u0638\u064a\u0641 \u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0627\u0644\u064a\u0629 \u0644\u062a\u0639\u0644\u0645 \u0648\u062a\u0637\u0648\u0631 \u0627\u0644\u0645\u0648\u0638\u0641. \u0648\u062a\u0642\u0648\u0645<br \/>\n\u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0628\u0627\u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645\u060c \u0628\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a<br \/>\n\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0646\u0645\u0648 \u0633\u0645\u0639\u0629 \u0648\u0646\u0641\u0648\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0648\u0642\u062f\u0651\u0645\u062a<br \/>\n\u062c\u0645\u0639\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<br \/>\n\u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0647\u0627\u0645\u0629 \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0644\u0644\u062d\u0631\u0635 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0628\u0642\u0649 \u0623\u0639\u0636\u0627\u0624\u0647\u0627\u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646<br \/>\n\u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u064a\u0646\u060c \u0645\u0648\u0636\u0639 \u062a\u0642\u062f\u064a\u0631 \u0648\u0645\u0639\u0627\u0635\u0631\u064a\u0646 \u0648\u0645\u0637\u0644\u0648\u0628\u064a\u0646 \u062d\u0648\u0644<br \/>\n\u0627\u0644\u0639\u0627\u0644\u0645. \u0648\u0644\u0637\u0627\u0644\u0645\u0627 \u062d\u0645\u0644\u062a \u062c\u0645\u0639\u064a\u0629 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>ACCA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>) \u0627\u0644\u062a\u064a \u062a\u0623\u0633\u0633\u062a \u0639\u0627\u0645 1904\u060c \u0642\u064a\u0645\u0627\u064b \u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u062b\u0644<br \/>\n\u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629. \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u064a\u0631\u062c\u0649 \u0632\u064a\u0627\u0631\u0629<br \/>\n\u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a:<\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-bidi-language: AR-LB;'> <\/span><span dir=\"LTR\" style='color: blue; font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt; mso-fareast-font-family: \"Times New Roman\"; mso-fareast-theme-font: minor-fareast;'>www.accaglobal.com<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span> <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span><span style=\"mso-spacerun: yes;\">\u00a0<\/span><\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span style=\"mso-spacerun: yes;\">\u00a0\u00a0<\/span><\/p>\n<p><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0644\u0645\u062d\u0629<br \/>\n\u0639\u0646 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (<\/span><\/b><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>IMA<\/span><\/b><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<\/span><\/b><b><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><\/p>\n<p><\/span><\/b>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u064a\u0639\u062a\u0628\u0631<br \/>\n\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>IMA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)\u060c \u0648\u0627\u062d\u062f\u0627\u064b \u0645\u0646 \u0623\u0643\u0628\u0631 \u0648\u0623\u0643\u062b\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0645\u0627\u064b<br \/>\n\u0627\u0644\u0630\u064a \u064a\u0631\u0643\u0632 \u062d\u0635\u0631\u0627\u064b \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u062d\u064a\u062b \u0633\u064f\u0645\u064a<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>\u0641\u064a \u0639\u0627\u0645\u064a 2017 \u0648 2018 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u060c \u0645\u0646<br \/>\n\u0642\u0628\u0644 \u0645\u062c\u0644\u0629 &#8220;\u0630\u064a \u0623\u0643\u0627\u0648\u0646\u062a\u0646\u062a\/\u0625\u0646\u062a\u0631\u0646\u0627\u0634\u064a\u0648\u0646\u0627\u0644 \u0623\u0643\u0627\u0648\u0646\u062a\u064a\u062c \u0628\u0648\u0644\u064a\u062a\u0646&#8221; (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>The<br \/>\nAccountant\/ International Accounting Bulletin<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)\u060c \u0648\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0639\u0647\u062f \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0628\u062f\u0639\u0645<br \/>\n\u0627\u0644\u0645\u0647\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>CMA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)\u060c<br \/>\n\u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644\u060c \u0648\u062f\u0639\u0645 \u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0644\u062f\u0649 \u0645\u0639\u0647\u062f (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>IMA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)<br \/>\n\u0634\u0628\u0643\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u062a\u0636\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 <b>100,000 <\/b>\u0639\u0636\u0648 \u0641\u064a\u00a0<b>140\u00a0<\/b>\u062f\u0648\u0644\u0629 \u0648<b>300<\/b>\u00a0\u0645\u0646\u0638\u0645\u0629<br \/>\n\u0645\u0647\u0646\u064a\u0629 \u0648\u0637\u0644\u0627\u0628\u064a\u0629. \u0648\u064a\u0648\u0641\u0631 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0646\u0637\u0644\u0627\u0642\u0627\u064b \u0645\u0646 \u0645\u0642\u0631\u0647 \u0627\u0644\u0631\u0626\u064a\u0633 \u0641\u064a \u0645\u0648\u0646\u062a\u0641\u064a\u0644 \u0641\u064a \u0648\u0644\u0627\u064a\u0629<br \/>\n\u0646\u064a\u0648\u062c\u064a\u0631\u0633\u064a \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0627\u0637\u0642\u0647 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0639\u0629:<br \/>\n\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u062a\u064a\u0646\u060c \u0648\u0622\u0633\u064a\u0627\/\u0627\u0644\u0645\u062d\u064a\u0637 \u0627\u0644\u0647\u0627\u062f\u0626\u060c \u0648\u0623\u0648\u0631\u0648\u0628\u0627\u060c \u0648\u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637\/\u0623\u0641\u0631\u064a\u0642\u064a\u0627. \u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646<br \/>\n\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>IMA<\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>)\u060c \u064a\u0631\u062c\u0649 \u0632\u064a\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u00a0\u0627\u0644\u062a\u0627\u0644\u064a:<br \/>\n<\/span><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>www.imanet.org<\/span><span class=\"MsoHyperlink\"><span dir=\"LTR\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'><\/p>\n<p><\/span><\/span>\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n\n<\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 0.0001pt; text-align: justify; unicode-bidi: embed;\">\n<b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>*\u0627\u0644\u0645\u0635\u062f\u0631:<br \/>\n&#8220;<\/span><\/b><b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>\u0627\u064a\u062a\u0648\u0633<br \/>\n\u0648\u0627\u064a\u0631<\/span><\/b><b><span lang=\"AR-SA\" style='font-family: \"Simplified Arabic\",\"serif\"; font-size: 12.0pt;'>&#8220;<\/p>\n<p><\/span><\/b>\n<\/div>\n<p>\n<\/div>\n\n<!-- Quick Adsense WordPress Plugin: http:\/\/quickadsense.com\/ -->\n<div class=\"c5b541d88d911dcbb84397def1a3492d\" data-index=\"5\" style=\"float: none; margin:0px 0 0px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- 5 -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3943282228430444\"\r\n     data-ad-slot=\"9258826580\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n[ad_2]\n\n<!-- Quick Adsense WordPress Plugin: http:\/\/quickadsense.com\/ -->\n<div class=\"c5b541d88d911dcbb84397def1a3492d\" data-index=\"3\" style=\"float: none; margin:0px 0 0px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- 3 -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3943282228430444\"\r\n     data-ad-slot=\"2884989920\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>[ad_1] \u0627\u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u064a\u062f\u0641\u0639 \u0639\u062c\u0644\u0629 \u0627\u0644\u0646\u0645\u0648 \u0641\u064a \u0639\u0627\u0645 2020 \u062f\u0628\u064a\u060c \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c 26 \u064a\u0646\u0627\u064a\u0631 2020\u060c (&#8220;\u0627\u064a\u062a\u0648\u0633 \u0648\u0627\u064a\u0631&#8221;): \u0623\u0638\u0647\u0631 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0634\u0645\u0644 \u0646\u062d\u0648 440 \u0645\u0646 \u0643\u0628\u0627\u0631 \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062d\u0648\u0644 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0648\u062c\u0646\u0648\u0628 \u0622\u0633\u064a\u0627 \u0627\u0646\u062a\u0639\u0627\u0634\u0627\u064b \u0641\u064a \u0627\u0644\u062b\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631. \u0648\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u064a\u0623\u062a\u064a \u0627\u0646\u062a\u0639\u0627\u0634 \u0627\u0644\u0646\u0645\u0648 \u0628\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u063a\u064a\u0631 \u0627\u0644\u0646\u0641\u0637\u064a \u0641\u064a &hellip;<\/p>\n","protected":false},"author":1,"featured_media":124390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/posts\/124389"}],"collection":[{"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/newsforher.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=124389"}],"version-history":[{"count":1,"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/posts\/124389\/revisions"}],"predecessor-version":[{"id":124391,"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/posts\/124389\/revisions\/124391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/newsforher.com\/index.php?rest_route=\/wp\/v2\/media\/124390"}],"wp:attachment":[{"href":"https:\/\/newsforher.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=124389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/newsforher.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=124389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/newsforher.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=124389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}