{"id":38204,"date":"2026-03-03T14:37:09","date_gmt":"2026-03-03T19:37:09","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=38204"},"modified":"2026-03-11T23:10:38","modified_gmt":"2026-03-12T03:10:38","slug":"%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/","title":{"rendered":"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627"},"content":{"rendered":"\n<p><strong><strong>\u0628\u064a\u0643\u0631\u0627\u0645 \u063a\u0648\u0631\u0648\u0646\u063a\u060c \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646<\/strong><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/h2>\n\n\n\n<p>\u062a\u0639\u062a\u0628\u0631 \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 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062d\u0627\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0633\u0637 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629. \u0648\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u0648\u064a\u0633\u0644\u0651\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d\u0627\u062a\u0647\u0627 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627\u060c \u0648\u064a\u0633\u062a\u0645\u062f \u0645\u0631\u0626\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0642\u0631\u0627\u0646 \u0648\u062d\u0627\u0644\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062d\u062f\u0651\u062f\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/h2>\n\n\n\n<p>\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0631\u0627\u0633\u062e\u0629 \u0628\u0639\u0645\u0642 \u0641\u064a \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a \u0644\u0628\u0648\u062a\u0627\u0646. \u0648\u064a\u062c\u0639\u0644<strong> \u062f\u0633\u062a\u0648\u0631 \u0628\u0648\u062a\u0627\u0646 (2008) \u0648\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0644\u0639\u0627\u0645 2018<\/strong> [1\u060c 2] \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0633\u0644\u0637\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0645\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0645\u062f\u0629 \u0648\u0644\u0627\u064a\u062a\u0647:<\/strong> \u064a\u0639\u064a\u0651\u0646 \u0627\u0644\u0645\u0644\u0643 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0645\u0648\u0635\u0649 \u0628\u0647\u0627 \u0628\u0635\u0648\u0631\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0645\u0646 \u0634\u0627\u063a\u0644\u064a \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0645\u0645\u0651\u0627 \u064a\u0636\u0645\u0646 \u0627\u062e\u062a\u064a\u0627\u0631\u0627\u064b \u063a\u064a\u0631 \u0645\u0646\u062d\u0627\u0632. \u0648\u064a\u062a\u0645\u062a\u0651\u0639 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645\u060c \u0627\u0644\u0630\u064a \u064a\u0642\u0636\u064a \u0641\u062a\u0631\u0629 \u0648\u0644\u0627\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u063a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062c\u062f\u064a\u062f \u0645\u062f\u0651\u062a\u0647\u0627 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0623\u0648 \u062d\u062a\u0649 \u0633\u0646 65 \u0639\u0627\u0645\u0627\u064b\u060c \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0625\u0642\u0627\u0644\u062a\u0647 \u0625\u0644\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0639\u0632\u0644\u060c \u0628\u0645\u0642\u062f\u0627\u0631 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u060c \u0648\u064a\u0628\u0639\u062f \u0627\u0644\u0645\u0646\u0635\u0628 \u0639\u0646 \u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u064a [1\u060c 2].<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629:<\/strong> \u064a\u0645\u0646\u062d \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u0627\u064b \u0648\u0638\u064a\u0641\u064a\u0627\u064b \u0643\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u2013 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631. \u0648\u0647\u0648 \u064a\u0641\u0631\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062f\u0648\u0646 \u062e\u0648\u0641 \u0623\u0648 \u0645\u062d\u0627\u0628\u0627\u0629 \u0623\u0648 \u062a\u062d\u064a\u0651\u0632\u060c \u0648\u064a\u0646\u0635\u0651 \u0635\u0631\u0627\u062d\u0629 \u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0645\u0627 \u0644\u0645 \u064a\u0646\u0635\u0651 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 [2] \u0639\u0644\u0649 \u0630\u0644\u0643.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a:<\/strong> \u064a\u0636\u0645\u0646 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0648\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 [1\u060c 2] \u0627\u0644\u0648\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0651\u062f \u0625\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0644\u0646\u0634\u0631:<\/strong> \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0633\u0646\u0648\u064a\u0629 \u062a\u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u0644\u0643\u060c \u0648\u0631\u0626\u064a\u0633 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u060c \u0645\u0639 \u0627\u0644\u062a\u0645\u062a\u0651\u0639 \u0628\u0643\u0627\u0645\u0644 \u0627\u0644\u062d\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0648\u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0648\u0627\u0644\u0646\u0634\u0631 [1\u060c 2].<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/strong> \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0641\u0648\u0651\u0636\u0629 \u062f\u0633\u062a\u0648\u0631\u064a\u0627\u064b \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629. \u0648\u064a\u0624\u0645\u0651\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0624\u0642\u0651\u062a\u060c \u0648\u064a\u0636\u0645\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0651\u0627\u0628\u0642 \u0625\u0630\u0627 \u062a\u0623\u062e\u0651\u0631\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u062a\u0627\u0644\u064a\u0627\u064b \u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 [2].<\/li>\n<\/ul>\n\n\n\n<p>\u062a\u0639\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0628\u0646\u0648\u062f \u0645\u062c\u062a\u0645\u0639\u0629\u064b \u0639\u0644\u0649 \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u060c \u0648\u0636\u0645\u0627\u0646 \u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062f\u0639\u0645 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/h2>\n\n\n\n<p>\u0631\u063a\u0645 \u0625\u0637\u0627\u0631\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0642\u0648\u064a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629:<\/strong> \u0641\u064a \u062d\u064a\u0646 \u062a\u062a\u062d\u0643\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0641\u062a\u0642\u0631 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0625\u0644\u0649 \u062d\u0642 \u0635\u0631\u064a\u062d \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0631\u0641\u0636 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062d\u062f\u0651\u062f\u0629 [3]. \u0648\u0631\u063a\u0645 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0642\u0627\u0648\u0645 \u062a\u0627\u0631\u064a\u062e\u064a\u0627\u064b \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637\u060c \u064a\u0628\u0642\u0649 \u0647\u0630\u0627 \u0627\u0644\u063a\u0645\u0648\u0636 \u0646\u0642\u0637\u0629 \u0636\u0639\u0641 \u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u0646\u0641\u0648\u0630 \u0627\u0644\u062e\u0627\u0631\u062c\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0645\u0639 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629:<\/strong> \u064a\u0645\u0646\u062d \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0633\u0644\u0637\u0629 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0641\u0648\u064a\u0636\u0627\u064b \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0648\u0638\u0641\u064a\u0647\u0627 [3]. \u0648\u0647\u0630\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0624\u062f\u0651\u064a \u0625\u0644\u0649 \u062a\u0636\u0627\u0631\u0628 \u0645\u062d\u062a\u0645\u0644 \u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u062a\u0641\u0648\u064a\u0636\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0625\u0630 \u0625\u0646\u0651\u0647\u0627 \u062a\u0634\u0631\u0643 \u0647\u064a\u0626\u0629 \u062e\u0627\u0631\u062c\u064a\u0629 \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0646\u0641\u0633\u0647\u060c \u0648\u0647\u0648 \u0645\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0647\u062f\u0650\u0651\u062f \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629:<\/strong> \u0631\u063a\u0645 \u0627\u0644\u062a\u0641\u0648\u064a\u0636 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0643\u0627\u0641\u064a\u060c \u0643\u0627\u0646\u062a \u062d\u0635\u0651\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0636\u0626\u064a\u0644\u0629 (0.36% \u0625\u0644\u0649 0.38% \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2012-2015) [3]. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0650\u0651\u0631 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0645\u062b\u0644 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062d\u062f\u062b\u062a \u0623\u062b\u0646\u0627\u0621 \u062c\u0627\u0626\u062d\u0629 \u0643\u0648\u0641\u064a\u062f-19\u060c \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0641\u064a \u0642\u062f\u0631\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u062d\u062f\u064f\u0651 \u0645\u0646 \u0627\u0646\u062a\u0634\u0627\u0631\u0647\u0627 \u0648\u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627 [3].<\/li>\n<\/ul>\n\n\n\n<p><strong>\u062d\u0627\u0644\u0627\u062a \u062a\u0648\u0636\u062d \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627<\/strong><\/p>\n\n\n\n<p>\u0647\u0646\u0627\u0643 \u062d\u0627\u0644\u062a\u0627\u0646 \u062a\u062c\u0633\u0650\u0651\u062f\u0627\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0644\u0645\u0648\u0633 \u0639\u0644\u0649 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u062d\u0627\u0644\u0629 1: \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062a\u0648\u0627\u062c\u0647 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0628\u0642\u064a\u0645\u0629 2,840.092 \u0645\u0644\u064a\u0648\u0646 \u0646\u063a\u0648\u0644\u062a\u0631\u0648\u0645 (\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2022-23)<\/strong><\/h3>\n\n\n\n<p>\u062a\u0633\u0644\u0651\u0637 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a \u0627\u0644\u0630\u064a \u062a\u0624\u062f\u0651\u064a\u0647 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2022-23\u060c \u0646\u0634\u0631\u062a \u0627\u0644\u0647\u064a\u0626\u0629 456 \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u062d\u062f\u0651\u062f\u062a \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0628\u0642\u064a\u0645\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0628\u0644\u063a\u062a 2,840.092 \u0645\u0644\u064a\u0648\u0646 \u0646\u063a\u0648\u0644\u062a\u0631\u0648\u0645 (\u062d\u0648\u0627\u0644\u064a 34 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) [4]. \u0648\u062a\u0636\u0645\u0651\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u0641\u0626\u0629 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629<\/strong><\/th><th><strong>\u0627\u0644\u0645\u0628\u0644\u063a (\u0645\u0644\u064a\u0648\u0646 \u0646\u063a\u0648\u0644\u062a\u0631\u0648\u0645)<\/strong><\/th><th><strong>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong><\/th><th><strong>\u0627\u0644\u0648\u0635\u0641<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u0641\u0633\u0627\u062f<\/td><td>39.604<\/td><td>1.39%<\/td><td>\u0646\u064a\u0651\u0629 \u0645\u062a\u0639\u0651\u0645\u062f\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0641\u0648\u0627\u0626\u062f \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u0642\u0651\u0629\u060c \u0623\u0648 \u062f\u0644\u064a\u0644 \u0638\u0627\u0647\u0631 \u0639\u0644\u0649 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0623\u0648 \u0627\u0644\u062e\u062f\u0627\u0639.<\/td><\/tr><tr><td>\u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/td><td>2,244.804<\/td><td>79.04%<\/td><td>\u062e\u0631\u0648\u062c \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0648\u062d\u0651\u062f\u0629 \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a.<\/td><\/tr><tr><td>\u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0648\u0627\u0644\u0647\u0641\u0648\u0627\u062a \u0648\u0627\u0644\u0646\u0648\u0627\u0642\u0635<\/td><td>555.683<\/td><td>19.57%<\/td><td>\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0627\u062f\u064a \u0627\u0644\u0630\u064a \u064a\u0634\u0643\u0650\u0651\u0644 \u062a\u0647\u062f\u064a\u062f\u0627\u064b \u0645\u062d\u062a\u0645\u0644\u0627\u064b \u0644\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0641\u0639\u0651\u0627\u0644.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u064a\u0641\u0635\u0650\u0651\u0644 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u064a\u062d\u062f\u0650\u0651\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u0627\u062a\u0651\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u064a\u0651\u0629. \u0648\u064a\u0624\u0643\u0651\u062f \u0627\u0644\u0643\u0634\u0641 \u0627\u0644\u0639\u0644\u0646\u064a \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c\u060c \u0648\u0646\u0633\u0628 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0625\u0644\u0649 \u0648\u0643\u0627\u0644\u0627\u062a \u0645\u062d\u062f\u0651\u062f\u0629\u060c \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0631\u063a\u0645 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 [4].<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u062d\u0627\u0644\u0629 2: \u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a (2019)<\/strong><\/h3>\n\n\n\n<p>\u0641\u064a \u0625\u0637\u0627\u0631 &#8220;\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 2019&#8243;\u060c \u0648\u062c\u062f\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u063a\u064a\u0631 \u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0639\u0645\u0648\u0645 \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631 [5]. \u0648\u0647\u0630\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062f\u0644\u0651 \u0639\u0644\u0649 \u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0650\u0651\u0644 \u0641\u0631\u0639\u0627\u064b \u0645\u062a\u0633\u0627\u0648\u064a\u0627\u064b\u060c \u0645\u0646 \u062f\u0648\u0646 \u062e\u0648\u0641 \u0623\u0648 \u0645\u062d\u0627\u0628\u0627\u0629 \u0623\u0648 \u062a\u062d\u064a\u0651\u0632. \u0648\u0623\u062f\u0651\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0651\u0644\u062a \u0625\u0644\u064a\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0625\u0644\u0649 \u062a\u0637\u0648\u0631\u0627\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629\u060c \u0625\u0630 \u062a\u0645\u064e\u0651 \u0625\u0646\u0634\u0627\u0621 \u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0639\u0644\u0627\u0645 \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0641\u064a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0648\u062c\u0631\u0649 \u0641\u0635\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0639\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0641\u064a \u0639\u0627\u0645 2022 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0621 [5]. \u0648\u062a\u062c\u0633\u0650\u0651\u062f \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0642\u0648\u064a \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0641\u0631\u0648\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u062d\u062a\u0649 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0633\u0651\u0627\u0633\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0646\u0627\u062c\u062d\u0629 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629<\/strong><\/h2>\n\n\n\n<p>\u062a\u0646\u0628\u0639 \u0642\u062f\u0631\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u064a\u0646\u0629:<\/strong> \u064a\u0648\u0641\u0651\u0631 \u0627\u0644\u062a\u0643\u0631\u064a\u0633 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0641\u0635\u0651\u0644\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0644\u0639\u0627\u0645 2018 \u0636\u0645\u0627\u0646\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0636\u0645\u0627\u0646 \u0627\u0644\u062d\u064a\u0627\u0632\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0645\u0636\u0645\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u062a\u0634\u0643\u064a\u0644 \u062f\u0631\u0639\u064d \u0648\u0627\u0642\u064d \u0642\u0648\u064a [1\u060c 2].<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629:<\/strong> \u062a\u0631\u0627\u062c\u0639 \u0644\u062c\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u062a\u0648\u0641\u0651\u0631 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u062a\u062a\u0631\u062c\u0645 \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0645\u0644\u0645\u0648\u0633\u0629 [1].<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629:<\/strong> \u0623\u0648\u0635\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0646\u0638\u0631\u0627\u0621 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a (2016) \u0628\u0645\u0648\u0627\u0635\u0644\u0629 \u062a\u0623\u064a\u064a\u062f \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u062a\u062f\u0627\u062e\u0644 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 [3]. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u0631\u0641\u0636 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0627\u064b \u0644\u0628\u0639\u0636 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629\u060c \u062d\u062a\u0649 \u0645\u0646 \u062f\u0648\u0646 \u062f\u0639\u0645 \u0642\u0627\u0646\u0648\u0646\u064a \u0635\u0631\u064a\u062d\u060c \u064a\u062f\u0644\u0651 \u0639\u0644\u0649 \u062a\u0623\u064a\u064a\u062f\u0647\u0627 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u062a\u0641\u0648\u064a\u0636\u0647\u0627.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647<\/strong><\/h2>\n\n\n\n<p>\u062a\u0639\u0632\u0651\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u062a\u0633\u0644\u0651\u0637 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (2,840.092 \u0645\u0644\u064a\u0648\u0646 \u0646\u063a\u0648\u0644\u062a\u0631\u0648\u0645 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2022-23) \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0642\u062f\u0631\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u0639\u0641 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 [4\u060c 5]. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0644\u0646\u0627\u064b \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0639\u062f\u0645 \u0627\u0644\u0643\u0641\u0627\u0621\u0629\u060c \u062a\u0648\u0641\u0651\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u0639\u0645\u0648\u0645 \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u060c \u0648\u062a\u0639\u0632\u0651\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u062f\u0641\u0639 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629. \u0648\u062a\u0638\u0647\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u062a\u0623\u062b\u064a\u0631\u0627\u064b \u0645\u0644\u0645\u0648\u0633\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0641\u064a \u0628\u0648\u062a\u0627\u0646.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0648\u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\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 \u0627\u0644\u0623\u062e\u0631\u0649<\/strong><\/h2>\n\n\n\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \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 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0645\u064a\u0629\u060c \u062a\u0648\u0641\u0651\u0631 \u062a\u062c\u0631\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u0625\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0642\u0648\u064a:<\/strong> \u062a\u0623\u064a\u064a\u062f \u0648\u0636\u0639 \u0623\u062d\u0643\u0627\u0645 \u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u062a\u0636\u0645\u0646 \u0635\u0631\u0627\u062d\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0636\u0645\u0627\u0646 \u0627\u0644\u062d\u064a\u0627\u0632\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629. \u0648\u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u062e\u0637 \u0627\u0644\u062f\u0641\u0627\u0639 \u0627\u0644\u0623\u0648\u0644.<\/li>\n\n\n\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629:<\/strong> \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u063a\u0645\u0648\u0636 \u0642\u0627\u0646\u0648\u0646\u064a. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u0648\u0627\u0642\u0641 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0626\u060c \u062d\u062a\u0649 \u0641\u064a \u063a\u064a\u0627\u0628 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0635\u0631\u064a\u062d\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u0633\u0650\u0651\u0633 \u0644\u0644\u0633\u0648\u0627\u0628\u0642 \u0648\u062a\u0642\u0648\u0651\u064a \u0627\u0644\u0639\u0632\u064a\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629:<\/strong> \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0627\u062a \u0642\u0648\u064a\u0629 \u0648\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0645\u0639 \u0644\u062c\u0627\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629 (\u0645\u062b\u0644 \u0644\u062c\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646) \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u062a\u0624\u062f\u0651\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0627\u062a\u0651\u062e\u0627\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0645\u0644\u0645\u0648\u0633\u0629\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0632\u064a\u062f \u0645\u0646 \u062a\u0623\u062b\u064a\u0631 \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.<\/li>\n\n\n\n<li><strong>\u062a\u0628\u0646\u0651\u064a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631:<\/strong> \u0646\u0634\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0646\u0627\u064b\u060c \u062d\u062a\u0649 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062d\u0633\u0651\u0627\u0633\u0629\u060c \u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629. \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631:<\/strong> \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u062a\u0628\u0646\u0651\u064a \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 (\u0645\u062b\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a) \u0644\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0623\u062b\u064a\u0631\u0647. \u0648\u0647\u0630\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0639\u0632\u0650\u0651\u0632 \u0627\u0644\u0635\u062f\u0642\u064a\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0651\u0629\u060c \u0643\u0645\u0627 \u0627\u0642\u062a\u0631\u062d\u062a \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u0642\u0631\u0651\u062a\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n<p>\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u062c\u0647\u0627\u0632 \u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0646\u062c\u062d \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u060c \u0631\u063a\u0645 \u0639\u0645\u0644\u0647 \u0641\u064a \u0633\u064a\u0627\u0642 \u0628\u0644\u062f\u064d \u0646\u0627\u0645\u064d. \u0641\u0628\u0641\u0636\u0644 \u062f\u0639\u0645\u0647 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0642\u0648\u064a\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0646\u0647\u062c\u0647 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a\u060c \u062a\u0645\u0643\u0651\u0646 \u0645\u0646 \u0643\u0634\u0641 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u062f\u0641\u0639 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u062d\u062a\u0649 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u062d\u0633\u0651\u0627\u0633\u0629 \u0645\u062b\u0644 \u0627\u0644\u0642\u0636\u0627\u0621. \u0648\u0641\u064a \u062d\u064a\u0646 \u062a\u0633\u062a\u0645\u0631 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u062f\u0648\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u062a\u0642\u062f\u0651\u0645 \u0631\u062d\u0644\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062f\u0631\u0648\u0633\u0627\u064b \u0642\u064a\u0651\u0645\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 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645. \u0641\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0642\u0648\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629\u060c \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Royal Audit Authority of Bhutan. (2018). <em>Audit Act of Bhutan 2018.<\/em>\u00a0<a href=\"https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/07\/Audit-Act-of-Bhutan-2018.pdf\">https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/07\/Audit-Act-of-Bhutan-2018.pdf<\/a><\/li>\n\n\n\n<li>Constitution of the Kingdom of Bhutan. (2008). Article 25.\u00a0<a href=\"https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/07\/Constitution-of-Bhutan.pdf\">https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/07\/Constitution-of-Bhutan.pdf<\/a><\/li>\n\n\n\n<li>INTOSAI. (2016). <em>Peer Review on the Independence of the Office of the Royal Audit Authority of Bhutan<\/em>.\u00a0<a href=\"https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/11\/Peer_Review_Bhutan_2016_english.pdf\">https:\/\/www.bhutanaudit.gov.bt\/wp-content\/uploads\/2020\/11\/Peer_Review_Bhutan_2016_english.pdf<\/a><\/li>\n\n\n\n<li>Deki, S. (n.d.). <em>RAA Confronts Nu. 2,840.092 Million Financial Irregularities.<\/em> Bhutan Today. <a href=\"https:\/\/www.bhutantoday.bt\/raa-confronts-nu-2840-092-million-financial-irregularities\/\">https:\/\/www.bhutantoday.bt\/raa-confronts-nu-2840-092-million-financial-irregularities\/<\/a>\u00a0<\/li>\n\n\n\n<li>BTI Project. (2024). BTI 2024 <em>Bhutan Country Report<\/em>.\u00a0<a href=\"https:\/\/bti-project.org\/en\/reports\/country-report\/BTN\">https:\/\/bti-project.org\/en\/reports\/country-report\/BTN<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0639\u062a\u0628\u0631 \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 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062d\u0627\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0633\u0637 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629. \u0648\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u0648\u064a\u0633\u0644\u0651\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d\u0627\u062a\u0647\u0627 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627\u060c \u0648\u064a\u0633\u062a\u0645\u062f \u0645\u0631\u0626\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0642\u0631\u0627\u0646 \u0648\u062d\u0627\u0644\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062d\u062f\u0651\u062f\u0629.<\/p>\n","protected":false},"author":400,"featured_media":38198,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[4390,1416,1585,1665,1385,1438],"country":[3146],"region":[880],"section":[1749],"coauthors":[4394],"class_list":["post-38204","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-sai-legal-framework-ar","content-tags-1416","content-tags-1585","content-tags-1665","content-tags-1385","content-tags-1438","country-bhutan-ar","region-asosai-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>\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - 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\/\u0627\u0644\u062d\u0641\u0627\u0638-\u0639\u0644\u0649-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a-\u0647\u064a\u0626\u0629\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0639\u062a\u0628\u0631 \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 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062d\u0627\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0633\u0637 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629. \u0648\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u0648\u064a\u0633\u0644\u0651\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d\u0627\u062a\u0647\u0627 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627\u060c \u0648\u064a\u0633\u062a\u0645\u062f \u0645\u0631\u0626\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0642\u0631\u0627\u0646 \u0648\u062d\u0627\u0644\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062d\u062f\u0651\u062f\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u062d\u0641\u0627\u0638-\u0639\u0644\u0649-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a-\u0647\u064a\u0626\u0629\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-12T03:10:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1326\" \/>\n\t<meta property=\"og:image:height\" content=\"880\" \/>\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=\"Bikram Gurung\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/\",\"name\":\"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png\",\"datePublished\":\"2026-03-03T19:37:09+00:00\",\"dateModified\":\"2026-03-12T03:10:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png\",\"width\":1326,\"height\":880,\"caption\":\"\u0628\u064a\u0643\u0631\u0627\u0645 \u063a\u0648\u0631\u0648\u0646\u063a\u060c \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645. \u0627\u0644\u0645\u0635\u062f\u0631: \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0628\u0648\u062a\u0627\u0646\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627\"}]},{\"@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":"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - 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\/\u0627\u0644\u062d\u0641\u0627\u0638-\u0639\u0644\u0649-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a-\u0647\u064a\u0626\u0629\/","og_locale":"ar_AR","og_type":"article","og_title":"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - INTOSAI Journal","og_description":"\u062a\u0639\u062a\u0628\u0631 \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 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062d\u0627\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0633\u0637 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629. \u0648\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646\u060c \u0648\u064a\u0633\u0644\u0651\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d\u0627\u062a\u0647\u0627 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627\u060c \u0648\u064a\u0633\u062a\u0645\u062f \u0645\u0631\u0626\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0642\u0631\u0627\u0646 \u0648\u062d\u0627\u0644\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062d\u062f\u0651\u062f\u0629.","og_url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u062d\u0641\u0627\u0638-\u0639\u0644\u0649-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a-\u0647\u064a\u0626\u0629\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-03-12T03:10:38+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Bikram Gurung"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/","url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/","name":"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage"},"image":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png","datePublished":"2026-03-03T19:37:09+00:00","dateModified":"2026-03-12T03:10:38+00:00","breadcrumb":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/01\/Q4-2025-Upholding-Independence-Triumphs-and-Challenges-of-the-Royal-Audit-Authority-of-Bhutan.png","width":1326,"height":880,"caption":"\u0628\u064a\u0643\u0631\u0627\u0645 \u063a\u0648\u0631\u0648\u0646\u063a\u060c \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645. \u0627\u0644\u0645\u0635\u062f\u0631: \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0628\u0648\u062a\u0627\u0646"},{"@type":"BreadcrumbList","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ad%d9%81%d8%a7%d8%b8-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%86%d8%aa%d8%b5%d8%a7%d8%b1%d8%a7%d8%aa-%d9%87%d9%8a%d8%a6%d8%a9\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u0627\u0646\u062a\u0635\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0648\u062a\u0627\u0646 \u0648\u062a\u062d\u062f\u064a\u0627\u062a\u0647\u0627"}]},{"@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\/38204","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\/400"}],"version-history":[{"count":3,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38204\/revisions"}],"predecessor-version":[{"id":39709,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38204\/revisions\/39709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/38198"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=38204"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=38204"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=38204"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=38204"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=38204"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=38204"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=38204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}