{"id":23249,"date":"2023-12-14T18:38:47","date_gmt":"2023-12-14T23:38:47","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=23249"},"modified":"2023-12-14T18:36:48","modified_gmt":"2023-12-14T23:36:48","slug":"assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/","title":{"rendered":"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631"},"content":{"rendered":"\n<p><strong>\u0645\u0627\u0631\u0643\u0648\u0633 \u0622\u0631\u0648\u062e\u0648 \u0645\u0648\u0631\u062a\u0648\u0646\u064a \u0633\u064a\u0644\u0641\u0627 \u0631\u0627\u0641\u0627\u0626\u064a\u0644 \u0625\u0646\u0633\u064a\u0646\u0627\u0633<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u062e\u0644\u0641\u064a\u0629: \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2022\u060c \u0642\u0627\u0645\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0648\u0645\u0646\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0648\u064f\u0636\u0650\u0639\u064e\u062a \u0641\u064a \u0623\u0648\u0627\u062e\u0631 \u062a\u0633\u0639\u064a\u0646\u064a\u0627\u062a \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0635\u0646\u0639\u064a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u0623\u0646\u0634\u0623\u0648\u0627 \u0645\u0635\u0627\u0646\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u0642\u0644 \u0646\u0645\u0648\u0627\u064b \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644.<\/p>\n\n\n\n<p>\u0648\u062a\u0628\u0644\u063a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a 5 \u0645\u0644\u064a\u0627\u0631\u0627\u062a \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a \u0633\u0646\u0648\u064a\u0627\u064b \u0639\u0644\u0649 \u0634\u0643\u0644 \u0645\u0632\u0627\u064a\u0627 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u062d\u0627\u0644\u064a\u0627\u064b \u0623\u0631\u0628\u0639 \u0634\u0631\u0643\u0627\u062a \u0644\u062f\u064a\u0647\u0627 \u0645\u0635\u0627\u0646\u0639 \u062a\u0642\u0639 \u0641\u064a \u0645\u062f\u064a\u0646\u062a\u064a \u063a\u0648\u064a\u0627\u0646\u0627 \u0648\u0628\u064a\u0644\u0648 \u062c\u0627\u0631\u062f\u064a\u0645 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0628\u064a\u0631\u0646\u0627\u0645\u0628\u0648\u0643\u0648\u060c \u0648\u0622\u0646\u0627\u0628\u0648\u0644\u064a\u0633 \u0648\u0643\u0627\u062a\u0627\u0644\u0627\u0648 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u063a\u0648\u064a\u0627\u0633.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>\u062c\u0631\u0649 \u062a\u0646\u0638\u064a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0643\u0644 \u064a\u062a\u064a\u062d \u062a\u0643\u0648\u064a\u0646 \u0631\u0623\u064a \u0634\u0627\u0645\u0644 \u0628\u0634\u0623\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0631\u0627\u0647\u0646 \u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0646\u0636\u062c\u0647\u0627 \u0643\u0633\u064a\u0627\u0633\u0627\u062a \u0639\u0627\u0645\u0629 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627. \u0648\u064a\u0639\u0631\u0636 \u0627\u0644\u0634\u0643\u0644 1 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0648\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u0648\u064f\u0636\u0650\u0639\u064e\u062a \u0644\u0644\u0639\u0645\u0644.<\/p>\n\n\n\n<p>\u0627\u0644\u0634\u0643\u0644 1 &#8211; \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-1-1024x576.jpg\" alt=\"\" class=\"wp-image-22896\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-1-1024x576.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-1-300x169.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-1-768x432.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-1.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/strong><\/strong><\/h2>\n\n\n\n<p>\u062e\u0644\u0635 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0623) \u0644\u0645 \u062a\u062a\u0645 \u0635\u064a\u0627\u063a\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062a\u0634\u062e\u064a\u0635 \u0645\u0633\u0628\u0642 \u0648\u0645\u062a\u0651\u0633\u0642 \u0644\u0645\u0634\u0643\u0644\u0629 \u0639\u0627\u0645\u0629\u060c \u0645\u0645\u0627 \u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u062f\u0627\u0626\u0644 \u0644\u0627\u0646\u062a\u0642\u0627\u0621 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0630\u0644\u0643\u060c \u062a\u0641\u062a\u0642\u0631 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u062d\u0627\u0644\u064a\u0627\u064b \u0625\u0644\u0649 \u0625\u0637\u0627\u0631 \u0645\u0646\u0637\u0642\u064a\u060c \u0648\u062a\u0639\u062c\u0632 \u0639\u0646 \u0625\u0638\u0647\u0627\u0631 \u0643\u064a\u0641\u064a\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0623\u0642\u0644 \u062a\u0643\u0644\u0641\u0629 \u0645\u0645\u0643\u0646\u0629.<\/li>\n\n\n\n<li>\u0628) \u0644\u0645 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0648\u062a\u0646\u0633\u064a\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0631\u0635\u062f \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0644\u0627\u062d\u0642 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0644\u0627 \u064a\u062a\u0645 \u062a\u0646\u0641\u064a\u0630\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u062a\u0631\u0643 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0641\u064a \u062d\u0627\u0644\u0629 \u062e\u0627\u0645\u0644\u0629\u060c \u0645\u0639 \u0639\u062f\u0645 \u0625\u062f\u0631\u0627\u0643 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0646\u062a\u0627\u0626\u062c\u0647\u0627. \u0648\u064a\u0639\u0648\u0642 \u0647\u0630\u0627 \u0627\u0644\u0638\u0631\u0641 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a\u060c \u0644\u0623\u0646\u064e\u0651 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u062a\u0642\u062f\u0650\u0651\u0645 \u0644\u0644\u0645\u0643\u0644\u064e\u0651\u0641\u064a\u0646 \u0623\u062f\u0627\u0621 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0648\u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0647\u0627 \u062a\u062c\u0627\u0647\u0647\u0645.<\/li>\n\n\n\n<li>\u062c) \u0644\u0645 \u064a\u062d\u0642\u0642 \u0625\u0646\u0641\u0627\u0642 \u0623\u0643\u062b\u0631 \u0645\u0646 50 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a \u0639\u0644\u0649 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0645\u0646\u0630 \u0639\u0627\u0645 2010 \u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0641\u064a\u0647\u0627 \u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0639\u0627\u0644\u064a\u0629 \u0644\u0643\u0644 \u0648\u0638\u064a\u0641\u0629 \u0645\u0633\u062a\u062d\u062f\u062b\u0629.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0646\u0636\u062c \u0627\u0644\u0633\u064a\u0627\u0633\u0629&nbsp;<\/h3>\n\n\n\n<p>\u0627\u0633\u062a\u0646\u062f \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0644\u062a\u062d\u0644\u064a\u0644 \u0646\u0636\u062c \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0641\u064a \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0630\u064a \u062a\u0645 \u062a\u0637\u0648\u064a\u0631\u0647 \u0623\u064a\u0636\u0627\u064b \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 <a href=\"https:\/\/www.issai.org\/pronouncements\/issai-100-fundamental-principles-of-public-sector-auditing\/\">100 \u0648300 \u06483000 \u06483100<\/a>. \u0648\u064a\u0642\u062f\u0650\u0651\u0645 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0633\u0627\u0633\u0627\u064b \u062a\u062d\u0644\u064a\u0644\u064a\u0627\u064b \u0645\u0628\u0646\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u062a\u062d\u0643\u0645 (\u0627\u0644\u0634\u0643\u0644 2)\u060c \u0645\u0635\u0645\u0645\u0627\u064b \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u0631\u0627\u062d\u0644 \u062f\u0648\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629\u060c \u0648\u064a\u0648\u0641\u0650\u0651\u0631\u064f \u0623\u0633\u0627\u0633\u0627\u064b \u0645\u0641\u0627\u0647\u064a\u0645\u064a\u0627\u064b \u0648\u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u062f\u0648\u0627\u062a \u0644\u062a\u0648\u062c\u064a\u0647 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (\u0627\u0644\u0634\u0643\u0644 3).<\/p>\n\n\n\n<p>\u0627\u0644\u0634\u0643\u0644 2 &#8211; \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062f\u0648\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"997\" height=\"705\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-2.jpg\" alt=\"\" class=\"wp-image-22901\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-2.jpg 997w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-2-300x212.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-2-768x543.jpg 768w\" sizes=\"auto, (max-width: 997px) 100vw, 997px\" \/><\/figure>\n\n\n\n<p>\u0627\u0644\u0634\u0643\u0644 3 &#8211; \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 &#8211; \u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u062f\u0648\u0627\u062a \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"472\" height=\"505\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-3.jpg\" alt=\"\" class=\"wp-image-22906\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-3.jpg 472w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-3-280x300.jpg 280w\" sizes=\"auto, (max-width: 472px) 100vw, 472px\" \/><\/figure>\n\n\n\n<p>\u0634\u0643\u0651\u0644 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0631\u062c\u0639\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0644\u0644\u0645\u0646\u0638\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0645\u0645\u0651\u0627 \u064a\u0633\u064e\u0651\u0631 \u0627\u0644\u062d\u0648\u0627\u0631 \u0628\u064a\u0646 \u0627\u0644\u0641\u0631\u064a\u0642 \u0648\u0627\u0644\u0645\u0634\u0631\u0641\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0648\u0635\u0627\u0646\u0639\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0648\u0628\u0645\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0641\u064a \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645\u060c \u0641\u0642\u062f \u0643\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0628\u062a\u0643\u0631\u0627\u064b \u0648\u0646\u0638\u0631 \u0623\u064a\u0636\u0627\u064b \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n<p>\u0648\u0628\u0630\u0644\u0643 \u062c\u0631\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u0645\u0648\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a\u060c \u0645\u062b\u0644 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0648\u0643\u0627\u0644\u0629\u060c \u0644\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0623\u0633\u0626\u0644\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0631\u062f\u0648\u062f\u060c \u0648\u062a\u0628\u0631\u064a\u0631 \u062a\u0648\u0635\u064a\u0641 \u0623\u0633\u0628\u0627\u0628 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0622\u062b\u0627\u0631\u0647\u0627. \u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0641\u064a\u062f\u0627\u064b \u0644\u0644\u063a\u0627\u064a\u0629 \u0641\u064a \u0625\u0638\u0647\u0627\u0631 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631<\/h3>\n\n\n\n<p>\u0644\u062a\u0642\u064a\u064a\u0645 \u0623\u062b\u0631 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0627\u0633\u062a\u064f\u062e\u062f\u0650\u0645\u064e\u062a \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0642\u062a\u0631\u062d\u0647\u0627 \u0623\u0628\u0627\u062f\u064a \u0648\u063a\u0627\u0631\u062f\u064a\u0627\u0632\u0628\u0627\u0644 (2003). \u0648\u0648\u0641\u0642\u0627 \u0644\u0623\u0628\u0627\u062f\u064a (2021\u060c \u0627\u0644\u0635\u0641\u062d\u0629 392)\u060c \u062c\u0631\u0649 \u062a\u0637\u0648\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0644\u062a\u0642\u062f\u064a\u0631 \u0622\u062b\u0627\u0631 \u0627\u0644\u062a\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0643\u0644\u064a\u0651\u0629\u060c \u0623\u064a \u0627\u0644\u062a\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0641\u0630 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0625\u062c\u0645\u0627\u0644\u064a\u060c \u0648\u062a\u0624\u062b\u0631 \u0641\u064a \u0639\u062f\u062f \u0635\u063a\u064a\u0631 \u0645\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0645\u062f\u0646 \u0623\u0648 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0623\u0648 \u0627\u0644\u0628\u0644\u062f\u0627\u0646)\u060c \u0639\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 \u0630\u0627\u062a \u0623\u0647\u0645\u064a\u0629. \u0648\u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062b\u064a \u0648\u0625\u0645\u0628\u064a\u0646\u0632 (2017\u060c \u0627\u0644\u0635\u0641\u062d\u0629 9)\u060c \u0641\u0625\u0646\u064e\u0651 \u0647\u0630\u0627 \u0647\u0648 &#8220;\u0623\u0647\u0645 \u0627\u0628\u062a\u0643\u0627\u0631 \u0641\u064a \u0623\u062f\u0628\u064a\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u062e\u0645\u0633 \u0639\u0634\u0631\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629&#8221;.<\/p>\n\n\n\n<p>\u0648\u062a\u064f\u0633\u062a\u064e\u062e\u062f\u064e\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644 \u0641\u064a \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629\u060c \u062d\u064a\u062b \u062a\u0642\u0627\u0631\u0646 \u062a\u0637\u0648\u0631 \u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0644\u0642\u062a \u062a\u062f\u062e\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0639 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644\u060c \u0639\u0646\u062f \u062f\u0645\u062c\u0647\u0627 \u0641\u064a \u0648\u062d\u062f\u0629 \u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629\u060c \u0646\u0642\u064a\u0636 \u0648\u062d\u062f\u0629 \u0627\u0644\u0639\u0644\u0627\u062c.<\/p>\n\n\n\n<p>\u0648\u0631\u063a\u0645 \u0623\u0646\u064e\u0651 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u062a\u0641\u064a\u062f \u062d\u0627\u0644\u064a\u0627\u064b \u0623\u0631\u0628\u0639\u0629 \u0645\u0635\u0627\u0646\u0639 \u0644\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0641\u0625\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631 \u0644\u0645 \u064a\u0643\u0646 \u0645\u0645\u0643\u0646\u0627\u064b \u0625\u0644\u0627 \u0644\u0645\u0635\u0646\u0639 \u0627\u0641\u062a\u064f\u062a\u0650\u062d\u064e \u0641\u064a \u0639\u0627\u0645 2015 \u0628\u0633\u0628\u0628 \u062a\u0648\u0641\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u062d\u064a\u062b \u0644\u0645 \u062a\u0643\u0646 \u0642\u0648\u0627\u0639\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0642\u0628\u0644 \u0627\u0641\u062a\u062a\u0627\u062d \u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n\n\n\n<p>\u0648\u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u060c \u062a\u064f\u0642\u0633\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 (\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a \u0644\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0627 \u0648\u0627\u0644\u0625\u062d\u0635\u0627\u0621\u060c 2017): \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0633\u064a\u0637. \u0648\u062a\u062a\u0645\u064a\u0632 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0641\u064a \u0627\u0644\u0634\u0628\u0643\u0629 \u0627\u0644\u062d\u0636\u0631\u064a\u0629\u060c \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062d\u0636\u0631\u064a\u0629 \u0627\u0644\u0642\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0644\u0628\u064a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0644\u0644\u0633\u0643\u0627\u0646. \u0648\u062a\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0645\u0639 \u0646\u0637\u0627\u0642 \u0648\u0633\u064a\u0637 \u0628\u064a\u0646 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u064a\u062d\u062f\u0650\u0651\u062f\u0647\u0627 \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0643\u0628\u0631\u0649 \u0623\u0648 \u0627\u0644\u0639\u0648\u0627\u0635\u0645 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062d\u0636\u0631\u064a\u0629 \u0627\u0644\u062a\u0645\u062b\u064a\u0644\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a \u0644\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0627 \u0648\u0627\u0644\u0625\u062d\u0635\u0627\u0621\u060c 2017\u060c \u0627\u0644\u0635\u0641\u062d\u0629 20). \u0648\u0642\u062f \u062c\u0631\u0649 \u062a\u0639\u0631\u064a\u0641 \u0643\u0644\u0627 \u0627\u0644\u0646\u0648\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0639\u0644\u0649 \u0623\u0646\u0647\u0645\u0627 \u0625\u0642\u0644\u064a\u0645 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631.<\/p>\n\n\n\n<p>\u0648\u064a\u0628\u064a\u0651\u0646 \u0627\u0644\u0634\u0643\u0644 4 \u062e\u0631\u064a\u0637\u0629 \u0648\u0644\u0627\u064a\u0629 \u0628\u064a\u0631\u0646\u0627\u0645\u0628\u0648\u0643\u0648 \u0645\u0639 \u062a\u0642\u0633\u064a\u0645 \u0645\u0646\u0627\u0637\u0642\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0627\u0644\u0648\u0633\u064a\u0637\u0629. \u0648\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u064e\u0651 \u0641\u064a\u0647\u0627 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0635\u0646\u0639 \u0647\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0638\u0644\u064e\u0651\u0644\u0629 \u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u062e\u0636\u0631 \u0627\u0644\u062f\u0627\u0643\u0646\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0643\u0648\u064e\u0651\u0646 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0639\u0634\u0631\u0629 \u0628\u0644\u062f\u064a\u0629 \u0648\u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0633\u0643\u0627\u0646\u0647\u0627 \u062d\u0648\u0627\u0644\u064a 350,000 \u0646\u0633\u0645\u0629. \u0623\u0645\u0627 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0638\u0644\u064e\u0651\u0644\u0629 \u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u062e\u0636\u0631 \u0627\u0644\u0641\u0627\u062a\u062d \u0641\u0647\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0644\u0645\u0635\u0646\u0639\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0643\u0648\u0646 \u0645\u0646 72 \u0628\u0644\u062f\u064a\u0629\u060c \u0648\u064a\u0628\u0644\u063a \u0625\u062c\u0645\u0627\u0644\u064a \u0639\u062f\u062f \u0633\u0643\u0627\u0646\u0647\u0627 5.7 \u0645\u0644\u064a\u0648\u0646 \u0646\u0633\u0645\u0629.<\/p>\n\n\n\n<p>\u0627\u0644\u0634\u0643\u0644 4: \u062e\u0631\u064a\u0637\u0629 \u0648\u0644\u0627\u064a\u0629 \u0628\u064a\u0631\u0646\u0627\u0645\u0628\u0648\u0643\u0648\u060c \u0645\u0639 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u062d\u064a\u062b \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0635\u0646\u0639<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"376\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-4.jpg\" alt=\"\" class=\"wp-image-22916\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-4.jpg 960w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-4-300x118.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-4-768x301.jpg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure>\n\n\n\n<p>\u0623\u0634\u0627\u0631 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 \u0625\u0644\u0649 \u062d\u062f\u0648\u062b \u062a\u0623\u062b\u064a\u0631 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0646\u0635\u064a\u0628 \u0627\u0644\u0641\u0631\u062f \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0648\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0641\u0627\u062f\u062a \u0645\u0646 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0648\u0644\u0643\u0646 \u0645\u0646 \u062f\u0648\u0646 \u062d\u062f\u0648\u062b \u0623\u064a \u062a\u0623\u062b\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629\u060c \u0643\u0645\u0627 \u0647\u0648 \u0645\u0628\u064a\u064e\u0651\u0646 \u0641\u064a \u0627\u0644\u0634\u0643\u0644 5.<\/p>\n\n\n\n<p>\u0627\u0644\u0634\u0643\u0644 5: \u0646\u062a\u0627\u0626\u062c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 \u0644\u0646\u0635\u064a\u0628 \u0627\u0644\u0641\u0631\u062f \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0648\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u064a\u0646 \u0627\u0644\u0639\u0644\u0645\u064a\u064a\u0646<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"613\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-1024x613.jpg\" alt=\"\" class=\"wp-image-22911\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-1024x613.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-300x180.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-768x460.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-1536x920.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-2048x1226.jpg 2048w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Figure-5-1320x790.jpg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u0641\u064a \u062d\u0627\u0644\u0629 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0628\u0644\u063a\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0643\u0627\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 14.64% \u0641\u064a \u0639\u0627\u0645 2019\u060c \u0628\u064a\u0646\u0645\u0627 \u0628\u0644\u063a\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 11.4%. \u0648\u064a\u0639\u0627\u062f\u0644 \u0627\u0644\u0641\u0627\u0631\u0642 \u0627\u0644\u0628\u0627\u0644\u063a 3.24% \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0639\u062f\u062f \u0633\u0643\u0627\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 11,258 \u0648\u0638\u064a\u0641\u0629 \u0645\u0633\u062a\u062d\u062f\u062b\u0629.<\/p>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2019\u060c \u062a\u0644\u0642\u0651\u0649 \u0627\u0644\u0645\u0635\u0646\u0639 4.6 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a (1.1 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0623\u064a \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 388 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a (92.4 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) \u0634\u0647\u0631\u064a\u0627\u064b\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0634\u0647\u0631\u064a\u0629 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0644\u0643\u0644 \u0648\u0638\u064a\u0641\u0629 \u0645\u0633\u062a\u062d\u062f\u062b\u0629 \u0642\u062f\u0631\u0647\u0627 34,000 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a (8,100 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a)\u060c \u0648\u0647\u064a \u062a\u0643\u0644\u0641\u0629 \u0639\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0628\u0627\u0644\u063a 998 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a (238 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) \u0623\u0648 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062d\u0648\u0644\u0629 \u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u0645\u062b\u0644 \u0628\u0631\u0646\u0627\u0645\u062c \u0639\u0644\u0627\u0648\u0629 \u0627\u0644\u0623\u0633\u0631\u0629 \/ Bolsa Fam\u00edlia\u060c \u0648\u0627\u0644\u062a\u064a \u0628\u0644\u063a \u0645\u062a\u0648\u0633\u0637\u0647\u0627 186 \u0631\u064a\u0627\u0644 \u0628\u0631\u0627\u0632\u064a\u0644\u064a (44 \u062f\u0648\u0644\u0627\u0631\u0627 \u0645\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a).<\/p>\n\n\n\n<p>\u0648\u062f\u0639\u0645\u062a \u0646\u062a\u0627\u0626\u062c \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u062f\u0629 \u0645\u0646 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0623\u0634\u0627\u0631\u062a \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0645\u0639 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0625\u0644\u0649 \u0642\u0637\u0627\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a. \u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0635\u0646\u0639 \u0623\u0646\u064e\u0651 6\u066a \u0641\u0642\u0637 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0643\u0627\u0646\u0648\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0644\u0644\u0633\u064a\u0627\u0633\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 94\u066a \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0642\u062f\u0645\u0627\u064b.<\/p>\n\n\n\n<p>\u0648\u062a\u062a\u0645\u0627\u0634\u0649 \u0627\u0644\u062e\u0644\u0627\u0635\u0627\u062a \u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u062c\u0631\u062a\u0647\u0627 \u0645\u0646\u0638\u0645\u0627\u062a \u0645\u062a\u0639\u062f\u0650\u0651\u062f\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0645\u062b\u0644 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 (2015) \u0648\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a (Kronfol &amp; Steenbergen\u060c 2020)\u060c \u0648\u0647\u064a \u062a\u0639\u062a\u0628\u0631 \u0623\u0646\u064e\u0651 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u0645\u0644\u0643 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u062c\u062a\u0630\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0644\u0623\u0646\u064e\u0651 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0633\u0627\u0648\u064a\u0629 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0644\u062f\u0649 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u062e\u0627\u0635\u0651\u064a\u0646.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>\u064a\u0645\u0643\u0646 \u062a\u0643\u0631\u0627\u0631 \u062a\u062d\u0644\u064a\u0644 \u0646\u0636\u062c \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u0639 \u0648\u0636\u0639 \u0627\u0644\u0633\u064a\u0627\u0642\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u0648\u0631\u0629.<\/p>\n\n\n\n<p>\u0648\u064a\u0644\u0632\u0645 \u0627\u0644\u062a\u062d\u0642\u064f\u0651\u0642 \u0645\u0646 \u0642\u0627\u0628\u0644\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u062d\u062a\u0648\u0649 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0643\u0644 \u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629\u060c \u0644\u0623\u0646\u064e\u0651 \u0645\u0639\u0627\u064a\u064a\u0631\u0647\u0627 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0648\u0627\u062c\u062a\u0647\u0627\u062f\u0647\u0627. \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0646 \u062a\u0633\u062a\u0646\u0633\u062e \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0623\u062f\u0648\u0627\u062a\u0647\u060c \u0627\u0644\u0630\u064a \u0648\u064f\u0636\u0650\u0639\u064e \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u062f\u0648\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629\u060c \u0645\u0645\u0627 \u064a\u0641\u064a\u062f \u0641\u064a \u062a\u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0627\u0645\u064a\u0629 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n<p>\u0648\u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u0627\u064b \u0627\u0633\u062a\u0646\u0633\u0627\u062e \u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0624\u0649 \u0646\u0638\u0631\u064a\u0629 \u062a\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0633\u0644\u0648\u0643 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0644\u064a\u0644 \u0646\u0636\u062c \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a\u060c \u0644\u064a\u0633 \u0643\u0645\u0639\u064a\u0627\u0631 \u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0639\u064a\u0627\u0631\u064a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0628\u0644 \u0643\u0623\u0633\u0627\u0633 \u0639\u0644\u0645\u064a \u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0631\u0624\u0649 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u064a\u0629 \u0648\u0634\u0631\u062d \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n<p>\u0648\u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u0627\u064b \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0630\u064a \u0623\u064f\u062c\u0631\u064a \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0642\u064a\u0651\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a. \u0648\u062a\u0633\u0645\u062d \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 \u0628\u0628\u0646\u0627\u0621 \u0648\u0627\u0642\u0639 \u0645\u0636\u0627\u062f \u0641\u064a \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0628\u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u062a\u0642\u064a\u064a\u0645 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0645\u0639\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0645\u062b\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0628\u0644\u062f\u0627\u0646.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0645 2022\u060c \u0642\u0627\u0645\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0648\u0645\u0646\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0648\u064f\u0636\u0650\u0639\u064e\u062a \u0641\u064a \u0623\u0648\u0627\u062e\u0631 \u062a\u0633\u0639\u064a\u0646\u064a\u0627\u062a \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0635\u0646\u0639\u064a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u0623\u0646\u0634\u0623\u0648\u0627 \u0645\u0635\u0627\u0646\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u0642\u0644 \u0646\u0645\u0648\u0627\u064b \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644.<\/p>\n","protected":false},"author":194,"featured_media":22925,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3652],"content-tags":[3653,1623,1619,1465],"country":[2896],"region":[2869],"section":[1749],"coauthors":[3620,3621],"class_list":["post-23249","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2023-ar","content-tags-audit-methodology-ar","content-tags-1623","content-tags-1619","content-tags-1465","country-brazil-5-ar","region-olacefs-de-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0641\u064a \u0639\u0627\u0645 2022\u060c \u0642\u0627\u0645\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0648\u0645\u0646\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0648\u064f\u0636\u0650\u0639\u064e\u062a \u0641\u064a \u0623\u0648\u0627\u062e\u0631 \u062a\u0633\u0639\u064a\u0646\u064a\u0627\u062a \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0635\u0646\u0639\u064a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u0623\u0646\u0634\u0623\u0648\u0627 \u0645\u0635\u0627\u0646\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u0642\u0644 \u0646\u0645\u0648\u0627\u064b \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"663\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Marcos Ara\u00fajo Mortoni Silva, Rafael Encinas\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/\",\"name\":\"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png\",\"datePublished\":\"2023-12-14T23:38:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png\",\"width\":663,\"height\":440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#website\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosaijournal.org\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/","og_locale":"ar_AR","og_type":"article","og_title":"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal","og_description":"\u0641\u064a \u0639\u0627\u0645 2022\u060c \u0642\u0627\u0645\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0648\u0645\u0646\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0648\u064f\u0636\u0650\u0639\u064e\u062a \u0641\u064a \u0623\u0648\u0627\u062e\u0631 \u062a\u0633\u0639\u064a\u0646\u064a\u0627\u062a \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0635\u0646\u0639\u064a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u0623\u0646\u0634\u0623\u0648\u0627 \u0645\u0635\u0627\u0646\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u0642\u0644 \u0646\u0645\u0648\u0627\u064b \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644.","og_url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/","og_site_name":"INTOSAI Journal","og_image":[{"width":663,"height":440,"url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Marcos Ara\u00fajo Mortoni Silva, Rafael Encinas"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/","url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/","name":"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage"},"image":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png","datePublished":"2023-12-14T23:38:47+00:00","breadcrumb":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Cover-photo-Q3-2.png","width":663,"height":440},{"@type":"BreadcrumbList","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/assessment-of-the-maturity-and-impact-of-tax-incentives-for-regional-development-application-of-the-control-framework-for-public-policies-and-impact-assessments\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0646\u0636\u062c \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062b\u0631"}]},{"@type":"WebSite","@id":"https:\/\/intosaijournal.org\/fr\/#website","url":"https:\/\/intosaijournal.org\/fr\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosaijournal.org\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosaijournal.org\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosaijournal.org\/fr\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosaijournal.org\/fr\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/23249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/users\/194"}],"version-history":[{"count":3,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/23249\/revisions"}],"predecessor-version":[{"id":23256,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/23249\/revisions\/23256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/22925"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=23249"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=23249"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=23249"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=23249"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=23249"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=23249"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=23249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}