{"id":41553,"date":"2026-06-30T08:45:00","date_gmt":"2026-06-30T12:45:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=41553"},"modified":"2026-07-07T13:36:32","modified_gmt":"2026-07-07T17:36:32","slug":"%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/","title":{"rendered":"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627"},"content":{"rendered":"\n<p>\u0645\u0646 \u0625\u0639\u062f\u0627\u062f: \u0625\u064a\u0641 \u062c\u064a\u0646\u064a\u0633\u062a<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/h2>\n\n\n\n<p>\u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645 \u0623\u0646 \u062a\u0646\u0634\u0626 \u0647\u064a\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648\u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u062d\u062f\u0651\u062f\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0623\u0637\u0631\u0627\u0641 \u0623\u062e\u0631\u0649. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0651\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0634\u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0651\u0629. \u0648\u0631\u063a\u0645 \u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0622\u0644\u064a\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0628\u062f\u064a\u0644\u0629 \u0645\u0641\u064a\u062f\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0642\u062f \u062a\u0641\u0631\u0636 \u0623\u064a\u0636\u0627\u064b \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p>\u0648\u064a\u0633\u062a\u0643\u0634\u0641 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0622\u062b\u0627\u0631 \u0648\u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0645\u062a\u0631\u062a\u0651\u0628\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062d\u0643\u0648\u0645\u0629 \u0645\u0642\u0627\u0637\u0639\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 (\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629) \u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646. \u0648\u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062e\u0635\u0648\u0635\u060c \u062a\u0648\u0641\u0651\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u0651\u064a\u0647\u0627 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 \u0644\u0644\u0634\u0651\u0631\u0627\u0643\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0648\u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a \u0625\u0637\u0627\u0631\u0627\u064b \u0645\u0641\u064a\u062f\u0627\u064b \u0644\u062f\u0631\u0627\u0633\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0626\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u0645\u0624\u0633\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a<\/h2>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2018\u060c \u0623\u0646\u0634\u0623\u062a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0623\u0631\u0628\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a \u0644\u062f\u0639\u0645 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u0634\u0643\u0651\u0644 \u0647\u0630\u0627 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u0628\u0646\u064a\u0629 \u0645\u0639\u0642\u0651\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0644\u0642\u0651\u064a\u0629\u060c \u0645\u0639 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0639\u062f\u0651\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062f\u0627\u062e\u0644 \u0641\u064a \u0645\u0627 \u0628\u064a\u0646\u0647\u0627\u060c \u0648\u062a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629. \u0648\u0645\u0646\u0630 \u0639\u0627\u0645 2018\u060c \u062c\u0631\u0649 \u062a\u062e\u0635\u064a\u0635 410 \u0645\u0644\u0627\u064a\u064a\u0646 \u062f\u0648\u0644\u0627\u0631 \u0645\u0646 \u0643\u064a\u0627\u0646 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0644\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627. \u0648\u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u0651\u0631 \u0623\u0646 \u062a\u062d\u062a\u0641\u0638 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u0628\u0645\u0639\u0638\u0645 \u0647\u0630\u0647 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0628\u0635\u0648\u0631\u0629 \u062f\u0627\u0626\u0645\u0629. (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2019) \u0648(\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2021)<\/p>\n\n\n\n<p>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u062a\u0645\u0651 \u0625\u0646\u0634\u0627\u0621 \u0643\u0644 \u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u062d\u0633\u0627\u0628 \u0627\u0626\u062a\u0645\u0627\u0646 \u0641\u064a \u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0628\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629. \u0648\u0641\u064a \u0623\u063a\u0644\u0628 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0648\u0644\u064a \u0641\u064a \u0647\u064a\u0626\u0629 \u0647\u0628\u0627\u062a &#8211; \u0648\u062f\u064a\u0639\u0629 \u0636\u062e\u0645\u0629 \u0633\u062a\u0643\u0633\u0628 \u062f\u062e\u0644\u0627\u064b \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0627\u064b \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0628\u0639\u062f \u0630\u0644\u0643 \u0644\u063a\u0631\u0636 \u0645\u062d\u062f\u0651\u062f. \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0639\u0648\u062f \u0627\u0644\u062f\u062e\u0644 \u0643\u0644\u0651 \u0639\u0627\u0645 \u0625\u0644\u0649 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0623\u0648 \u0625\u0644\u0649 \u062c\u0647\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0651\u0642\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0644\u063a\u0631\u0636 \u0645\u0639\u064a\u0651\u0646 \u062e\u0644\u0627\u0644 \u062a\u0644\u0643 \u0627\u0644\u0633\u0651\u0646\u0629. \u0648\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u064a\u062a\u062f\u0641\u0651\u0642 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a \u0625\u0644\u0649 \u062c\u0647\u0629 \u062e\u0627\u0631\u062c \u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0644\u063a\u0631\u0636 \u0645\u0639\u064a\u0651\u0646.<\/p>\n\n\n\n<p>\u0648\u0644\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u0647\u0627 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a\u060c \u064a\u0631\u062f \u0648\u0635\u0641 \u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0628\u0642\u064a\u0645\u0629 20 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0641\u064a \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u064a. \u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646\u064e\u0651 \u0647\u0630\u0627 \u0634\u0643\u0644 \u0648\u0627\u062d\u062f \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u062a\u0645\u0648\u064a\u0644 \u0639\u062f\u0651\u0629 \u0623\u062e\u0631\u0649\u060c \u0623\u062d\u062f\u0647\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0627 \u062a\u062a\u062f\u0641\u0651\u0642 \u0625\u0644\u0649 \u0627\u0644\u062e\u0644\u0641 (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2021).<\/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\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-1024x576.png\" alt=\"\" class=\"wp-image-41554\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Impact-of-Government-Use-of-Trusts-and-Funds-on-Financial-Accountability-The-Manitoba-Experience_AR.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u064a\u0641 \u062c\u064a\u0646\u0633\u062a<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0632\u0627\u064a\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0629<\/h2>\n\n\n\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0643\u0623\u062f\u0627\u0629 \u062a\u0645\u0648\u064a\u0644 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a. \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u062c\u0630\u0651\u0627\u0628\u0629 \u0644\u0635\u0646\u0651\u0627\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646 \u0644\u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0628\u0639\u0636 \u0627\u0644\u0645\u0632\u0627\u064a\u0627. \u0648\u0645\u0646 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0645\u0635\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u0645\u0636\u0645\u0648\u0646 \u0648\u0645\u062a\u0643\u0631\u0651\u0631 \u0644\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u0651\u064a\u0647\u0627. \u0648\u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0625\u0628\u0637\u0627\u0644 \u0645\u0641\u0639\u0648\u0644 \u0623\u064a \u0645\u0648\u0627\u0631\u062f (\u0623\u0645\u0648\u0627\u0644) \u0644\u0645 \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0623\u064a \u0625\u062f\u0627\u0631\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0651\u0646\u0629 \u0648\u0639\u062f\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0651\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 (\u062d\u0643\u0648\u0645\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2025). \u0648\u064a\u062a\u062c\u0646\u0651\u0628 \u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0625\u0644\u063a\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f.<\/p>\n\n\n\n<p>\u0648\u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u0627\u064b \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u0636 \u0623\u0648 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0633\u0651\u0646\u0648\u064a \u0645\u0641\u064a\u062f\u0627\u064b \u0644\u0623\u0646\u064e\u0651 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u0645\u0642\u062f\u0651\u0645 \u0644\u063a\u0631\u0636 \u0645\u062d\u062f\u0651\u062f \u0633\u064a\u062a\u0633\u0628\u0651\u0628 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0639\u062c\u0632 \u0623\u0648 \u062e\u0641\u0636 \u0627\u0644\u0641\u0627\u0626\u0636 \u0644\u0645\u0631\u0651\u0629 \u0648\u0627\u062d\u062f\u0629. \u0648\u0628\u0639\u062f \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0635\u0646\u062f\u0648\u0642\u060c \u0644\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0623\u064a \u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0641\u0627\u0626\u0636 \u0623\u0648 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0633\u0651\u0646\u0648\u064a. (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2021)<\/p>\n\n\n\n<p>\u0648\u064a\u0632\u0639\u0645 \u0627\u0644\u0628\u0639\u0636 \u0623\u064a\u0636\u0627\u064b \u0623\u0646\u064e\u0651 \u0627\u0644\u0635\u0651\u064a\u063a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0646\u0651\u062a\u0647\u0627 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0641\u0648\u064a\u0636 \u0625\u0633\u0646\u0627\u062f \u0627\u0644\u0645\u0646\u062d \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u062a\u0634\u0643\u0651\u0644 \u0648\u0633\u064a\u0644\u0629 \u0623\u0643\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 (\u062c\u0647\u0627\u0632 \u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0643\u0648\u0646\u063a\u0631\u0633\u060c 2025) \u0648\u0641\u0639\u0627\u0644\u064a\u0651\u0629 (\u0628\u064a\u0631\u0633\u0648\u0646\u060c \u0622\u064a \u0625\u064a 2009) \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u062d. \u0648\u0628\u0648\u0633\u0639 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0623\u0646 \u062a\u0646\u0634\u0626 \u0622\u0644\u064a\u0627\u062a \u062a\u062e\u0635\u064a\u0635 \u0639\u0627\u0626\u062f\u0629 \u0644\u0647\u0627 \u0648\u0623\u0646 \u062a\u062a\u0645\u062a\u0651\u0639 \u0628\u0645\u0642\u062f\u0627\u0631 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0631\u0651\u0627\u0633\u062e\u0629 \u0628\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0648\u0646\u0648\u0639 \u0627\u0644\u062a\u062f\u062e\u0651\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u0624\u062f\u0651\u064a \u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0646\u062c\u0627\u062d\u0627\u064b.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0633\u0651\u0644\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0629<\/h2>\n\n\n\n<p>\u0628\u0645\u0627 \u0623\u0646\u064e\u0651 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0647\u0630\u0647 \u062a\u0646\u062d\u0631\u0641 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629\u060c \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0623\u0646 \u062a\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u062d\u0633\u0628\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u062b\u0651\u0631\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0627\u0634\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u0636\u0648\u0627\u0628\u0637. \u0648\u062b\u0645\u0651\u0629 \u0645\u062e\u0627\u0648\u0641 \u0648\u0627\u0636\u062d\u0629 \u062a\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0646\u0628\u063a\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0647\u0627\u060c \u0623\u0648\u062c\u0632 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 \u0645\u0627 \u064a\u0644\u064a (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c 2021):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0641\u064a \u0627\u0644\u0633\u0651\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u064a\u0624\u062f\u0651\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0651\u0646\u0648\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0645\u0642\u0628\u0644\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646\u064e\u0651 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0651\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0623\u0639\u0644\u0649 \u0628\u0643\u062b\u064a\u0631 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u0630\u064a \u062a\u062e\u062a\u0627\u0631 \u0641\u064a\u0647 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u062a\u0645\u0648\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0641\u064a \u0643\u0644\u0651 \u0633\u0646\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0633\u0651\u064a\u0637\u0631\u0629: \u064a\u0646\u0632\u0639 \u0627\u0644\u0646\u0651\u0647\u062c \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0639 \u0635\u0646\u0627\u062f\u064a\u0642 \u0645\u0624\u0633\u0651\u0633\u0629 \u0648\u064a\u0646\u064a\u0628\u064a\u063a \u0627\u0644\u0633\u0651\u064a\u0637\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629. \u0644\u0630\u0644\u0643\u060c \u0644\u0645 \u064a\u062a\u0645\u0651 \u062a\u0636\u0645\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0643\u0645\u0627 \u0623\u0646\u0651\u0647 \u064a\u0646\u0632\u0639 \u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0627\u0644\u0623\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0646\u0628 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0623\u063a\u0631\u0627\u0636 \u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644. \u0648\u0643\u0645\u0627 \u0623\u0634\u0631\u0646\u0627 \u0633\u0627\u0628\u0642\u0627\u064b\u060c \u064a\u0631\u0641\u0651\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0651\u0647\u062c \u0645\u0635\u062f\u0631\u0627\u064b \u0645\u0636\u0645\u0648\u0646\u0627\u064b \u0644\u062a\u0645\u0648\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0623\u0647\u062f\u0627\u0641\u0647\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0642\u062f \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0645\u0631\u0648\u0646\u062a\u0647 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0648\u0647\u0648 \u0644\u0627 \u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u063a\u0631\u0636 \u0645\u062e\u062a\u0644\u0641 \u0625\u0630\u0627 \u062a\u063a\u064a\u0651\u0631\u062a \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<\/li>\n\n\n\n<li>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0647\u064a\u0643\u0644: \u0625\u0630\u0627 \u0643\u0627\u0646 \u064a\u062a\u0645\u0651 \u0625\u0646\u0634\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0641\u064a \u0648\u0636\u0639 \u0639\u062c\u0632 \u0633\u0646\u0648\u064a\u060c \u0641\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0651\u0647\u0627 \u062a\u064f\u0645\u0648\u0651\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u0631\u0648\u0636.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0636\u0627\u0641\u0631\u0629 \u0627\u0644\u062c\u0647\u0648\u062f \u0628\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a<\/h2>\n\n\n\n<p>\u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0631\u062a\u0628\u0637 \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0628\u0627\u0644\u0633\u0651\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644. \u0648\u0631\u063a\u0645 \u0627\u0639\u062a\u0628\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0628\u0645\u062b\u0627\u0628\u0629 \u0647\u0628\u0627\u062a\u060c \u062a\u0628\u0642\u0649 \u0623\u0645\u0648\u0627\u0644\u0627\u064b \u0639\u0627\u0645\u0629 \u062a\u064f\u0646\u0641\u0642 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646. \u0644\u0630\u0644\u0643 \u0644\u0627 \u0628\u062f\u064e\u0651 \u0645\u0646 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0636\u0651\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0623\u0645\u064a\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627\u060c 2005). \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0639\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u062d\u064a\u062b \u0644\u064f\u0648\u062d\u0650\u0638\u064e \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0623\u064a\u0636\u0627\u064b \u0645\u0634\u0643\u0644\u0627\u062a \u062a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629. (\u063a\u0644\u0648\u0631\u064a\u0627\u060c \u0645.\u062c.\u060c 2022\u061b \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u2013 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c 2020)<\/p>\n\n\n\n<p>\u0623\u0638\u0647\u0631\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u0623\u064f\u062c\u0631\u064a\u062a \u0641\u064a \u0643\u0646\u062f\u0627 \u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0623\u0646\u064e\u0651 \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u062d\u0642\u064a\u0642\u064a\u0629 \u0648\u0631\u0627\u0633\u062e\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u062e\u0644\u0635\u062a \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0623\u064f\u062c\u0631\u064a\u062a \u0623\u062e\u064a\u0631\u0627\u064b \u0641\u064a \u0643\u0646\u062f\u0627 \u0625\u0644\u0649 \u0623\u0646\u064e\u0651 \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a\u060c \u0648\u0647\u064a \u0645\u0624\u0633\u0651\u0633\u0629 \u0643\u0646\u062f\u0627 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0644\u0645 \u062a\u0643\u0646 \u062a\u062f\u064a\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u062f\u0627\u0626\u0645\u0627\u064b \u0648\u0641\u0642\u0627\u064b \u0644\u0634\u0631\u0648\u0637 \u0648\u0623\u062d\u0643\u0627\u0645 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629. \u0648\u0648\u062c\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u0646\u064e\u0651 \u0628\u0639\u0636 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0645\u0648\u0651\u0644\u0629 \u0643\u0627\u0646\u062a \u063a\u064a\u0631 \u0645\u0624\u0647\u0651\u0644\u0629\u060c \u0648\u0623\u0646\u064e\u0651 \u062a\u0636\u0627\u0631\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0643\u0627\u0646 \u064a\u064f\u062f\u0627\u0631 \u0628\u0634\u0643\u0644 \u0633\u064a\u0626\u060c \u0648\u0644\u0645 \u064a\u062a\u0645 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062a\u0637\u0644\u0651\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u0648\u0627\u0646\u062a\u0647\u0643\u062a \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0629 \u0633\u064a\u0627\u0633\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0628\u062a\u0636\u0627\u0631\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d 90 \u0645\u0631\u0629\u060c \u0648\u0645\u0646\u062d\u062a 59 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0644\u0639\u0634\u0631 \u0645\u0634\u0627\u0631\u064a\u0639 \u063a\u064a\u0631 \u0645\u0624\u0647\u0651\u0644\u0629\u060c \u0648\u0643\u062b\u064a\u0631\u0627\u064b \u0645\u0627 \u0628\u0627\u0644\u063a\u062a \u0641\u064a \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0644\u0645\u0634\u0627\u0631\u064a\u0639\u0647\u0627. \u0648\u0628\u0639\u062f \u0648\u0642\u062a \u0642\u0635\u064a\u0631 \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631\u060c \u0623\u0639\u0644\u0646 \u0627\u0644\u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u062e\u062a\u0635\u0651 \u0625\u0644\u063a\u0627\u0621 \u0645\u0624\u0633\u0651\u0633\u0629 \u0643\u0646\u062f\u0627 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. (\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627\u060c 2024)<\/p>\n\n\n\n<p>\u0648\u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0648\u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0643\u0627\u0645\u0646\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0627\u062a\u060c \u062e\u0644\u0635 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 \u0625\u0644\u0649 \u0625\u0645\u0643\u0627\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u0628\u062f\u0627\u0624\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n<p>\u0648\u0646\u0638\u0631\u062a \u062e\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u0630\u0647 \u0641\u064a \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0639\u062f\u064a\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0648\u0636\u064a\u062d \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0627\u062a. \u0648\u0631\u0643\u0651\u0632 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631: \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0627 \u0623\u0638\u0647\u0631\u062a\u0647 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u0623\u062c\u0631\u0627\u0647\u0627 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u062c\u0628 \u0623\u062e\u0630 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0647\u0630\u0647.&nbsp; \u0648\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u064a\u062c\u0631\u064a \u062a\u0648\u062b\u064a\u0642\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0639\u0646\u0627\u064a\u0629 \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u0648\u064a\u0646\u0628\u063a\u064a \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u062d\u062c\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u062d\u062f\u0648\u062b\u0647\u0627 \u0648\u0623\u064a \u062a\u062f\u0627\u0628\u064a\u0631 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u062d\u062f\u0651\u062a\u0647\u0627.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629: \u064a\u062c\u0631\u064a \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0651\u0646 \u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0628\u0645\u0627 \u064a\u062a\u0651\u0641\u0642 \u0645\u0639 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<\/li>\n\n\n\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062a\u0644\u0642\u0651\u064a\u0629: \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u0646 \u062a\u0631\u0635\u062f \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062a\u0644\u0642\u0651\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062a\u0648\u0642\u0651\u0639\u0629.<\/li>\n\n\n\n<li>\u062a\u0648\u0641\u0651\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062c\u0648\u062f\u062a\u0647\u0627: \u0623\u062e\u064a\u0631\u0627\u064b\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u0651 \u062c\u0645\u0639\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0631\u0635\u062f \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629\u060c \u0648\u0623\u0646 \u064a\u062a\u0645\u064e\u0651 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0639\u0644\u0646\u0627\u064b. \u0648\u064a\u0646\u0628\u063a\u064a \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u063a\u064a\u0627\u0628 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u0641\u0633\u064a\u0631\u0647.<\/li>\n<\/ul>\n\n\n\n<p>\u0648\u0644\u0627 \u062a\u0632\u0627\u0644 \u0623\u0639\u0645\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0647\u0630\u0647 \u0645\u0633\u062a\u0645\u0631\u0651\u0629 \u0648\u0633\u064a\u062a\u0645\u0651 \u0625\u0628\u0644\u0627\u063a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 \u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 2025-2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/h2>\n\n\n\n<p>\u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0645\u0641\u064a\u062f\u0629 \u0648\u062a\u0634\u0643\u0651\u0644 \u0622\u0644\u064a\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0645\u0634\u0631\u0648\u0639\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0644\u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0645\u0633\u062a\u0648\u0649 \u0645\u0639\u064a\u0651\u0646\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0642\u062f \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a. \u063a\u064a\u0631 \u0623\u0646\u0651\u0647\u0627 \u062a\u062b\u064a\u0631 \u0623\u064a\u0636\u0627\u064b \u0628\u0639\u0636 \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u0633\u0651\u064a\u0637\u0631\u0629 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062d\u0642\u0651\u0642\u0629. \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u0651\u062f\u062f\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0645\u062a\u062f\u0627\u062f\u0627\u064b \u0645\u062b\u0645\u0631\u0627\u064b \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u062a\u0634\u0643\u0651\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0633\u064a\u0644\u0629 \u062c\u064a\u0651\u062f\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0651\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a\u060c \u0648\u0644\u0643\u0646\u0651\u0647\u0627 \u063a\u064a\u0631 \u0642\u0627\u062f\u0631\u0629 \u062f\u0627\u0626\u0645\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0645\u0651\u0642 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 &#8220;\u0627\u0644\u0623\u0643\u062b\u0631 \u0644\u064a\u0648\u0646\u0629&#8221; \u0627\u0644\u062a\u064a \u062a\u062e\u0644\u0637 \u0628\u064a\u0646 \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0651\u0627\u062a \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629. \u0648\u064a\u0645\u0643\u0646 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u062a\u0648\u0633\u064a\u0639 \u0648\u062a\u0639\u0645\u064a\u0642 \u0645\u0631\u0626\u064a\u0651\u0627\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u0639\u0632\u0651\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0645\u0639 \u062a\u0648\u0641\u064a\u0631 \u062f\u0631\u0648\u0633 \u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0641\u064a\u062f\u0629 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0647\u0630\u0647 \u0642\u0648\u064a\u0651\u0627\u064b \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0629 \u0628\u0646\u0632\u0627\u0647\u0629.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u062c\u0647\u0627\u0632 \u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0643\u0648\u0646\u063a\u0631\u0633. <em>\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0644\u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0645\u0645\u0648\u0651\u0644\u0629 \u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0651\u0627\u064b<\/em>. 2025<\/li>\n\n\n\n<li>Glorya, M. J., Julia Kalmirah and Charlie Heatubun. 2022 &#8220;Funding for Sustainability: Three Challenges of Trust Fund Implementation in Papua, Indonesia&#8221; Preprints. <a href=\"https:\/\/doi.org\/10.20944\/preprints202209.0266.v1\">https:\/\/doi.org\/10.20944\/preprints202209.0266.v1<\/a><\/li>\n\n\n\n<li>\u062d\u0643\u0648\u0645\u0629 \u0645\u0642\u0627\u0637\u0639\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c \u062f\u0644\u064a\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c 2025.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0641\u062a\u0651\u0634 \u0627\u0644\u0639\u0627\u0645\u060c \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u062a\u062d\u0633\u064a\u0646 <em>\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0644\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/em>. 2020.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627. <em>\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639: \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a<\/em>. 2005<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627. <em>\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0631\u0642\u0645 6: \u0645\u0624\u0633\u0651\u0633\u0629 \u0643\u0646\u062f\u0627 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/em> 2024.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627. <em>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/em> 2019.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627.<em> \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/em> 2021.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0646\u064a\u0648 \u0628\u0631\u0648\u0646\u0632\u0648\u064a\u0643\u060c \u0645\u0624\u0633\u0633\u0629 \u0646\u064a\u0648 \u0628\u0631\u0648\u0646\u0632\u0648\u064a\u0643 \u0644\u0644\u0627\u0628\u062a\u0643\u0627\u0631. 2009.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0646\u0648\u0641\u0627 \u0633\u0643\u0648\u062a\u064a\u0627\u060c \u0643\u0641\u0627\u0621\u0629 <em>\u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0623\u062e\u0636\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u064a\u0646 \u0627\u0644\u0623\u0648\u0651\u0644\u064a\u0646<\/em>. 2023.<\/li>\n\n\n\n<li>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0623\u0648\u0646\u062a\u0627\u0631\u064a\u0648. <em>\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639: \u0645\u0624\u0633\u0651\u0633\u0629 \u062a\u0631\u064a\u0644\u064a\u0648\u0645 \u0623\u0648\u0646\u062a\u0627\u0631\u064a\u0648<\/em>. 2013<\/li>\n\n\n\n<li>Person, A.E. et al. <em>Maximizing the Value of Philanthropic Efforts through Planned Partnerships between the U.S. Government and Private Foundations<\/em>, Mathematica Policy Research Inc. 2009.\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c <em>\u0627\u0644\u0631\u0635\u062f: \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u0635\u062d\u0629<\/em>. 2014.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645 \u0623\u0646 \u062a\u0646\u0634\u0626 \u0647\u064a\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648\u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u062d\u062f\u0651\u062f\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0623\u0637\u0631\u0627\u0641 \u0623\u062e\u0631\u0649. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0651\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0634\u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0651\u0629. \u0648\u0631\u063a\u0645 \u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0622\u0644\u064a\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0628\u062f\u064a\u0644\u0629 \u0645\u0641\u064a\u062f\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0642\u062f \u062a\u0641\u0631\u0636 \u0623\u064a\u0636\u0627\u064b \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n","protected":false},"author":217,"featured_media":41548,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4500],"content-tags":[1364,1580,1438],"country":[2993],"region":[],"section":[1749],"coauthors":[3644],"class_list":["post-41553","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2026","content-tags-1364","content-tags-1580","content-tags-1438","country-canada-5-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\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\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\/\u062a\u0623\u062b\u064a\u0631-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u062d\u0643\u0648\u0645\u0629-\u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642-\u0627\u0644\u0627\u0626\u062a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645 \u0623\u0646 \u062a\u0646\u0634\u0626 \u0647\u064a\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648\u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u062d\u062f\u0651\u062f\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0623\u0637\u0631\u0627\u0641 \u0623\u062e\u0631\u0649. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0651\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0634\u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0651\u0629. \u0648\u0631\u063a\u0645 \u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0622\u0644\u064a\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0628\u062f\u064a\u0644\u0629 \u0645\u0641\u064a\u062f\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0642\u062f \u062a\u0641\u0631\u0636 \u0623\u064a\u0636\u0627\u064b \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u062a\u0623\u062b\u064a\u0631-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u062d\u0643\u0648\u0645\u0629-\u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642-\u0627\u0644\u0627\u0626\u062a\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-07T17:36:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"Yves Genest\" \/>\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%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/\",\"name\":\"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/www.intosaijournal.org\/es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg\",\"datePublished\":\"2026-06-30T12:45:00+00:00\",\"dateModified\":\"2026-07-07T17:36:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg\",\"width\":1280,\"height\":853,\"caption\":\"\u0648\u064a\u0646\u064a\u0628\u064a\u063a\u060c \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c \u0643\u0646\u062f\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: Adobe Stock Images\u060c \u0647\u0646\u0631\u064a\u0643 \u0633\u0627\u062f\u0648\u0631\u0627\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.intosaijournal.org\/es\/#website\",\"url\":\"https:\/\/www.intosaijournal.org\/es\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.intosaijournal.org\/es\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.intosaijournal.org\/es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.intosaijournal.org\/es\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/www.intosaijournal.org\/es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/www.intosaijournal.org\/es\/#\/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:\/\/www.intosaijournal.org\/es\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\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\/\u062a\u0623\u062b\u064a\u0631-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u062d\u0643\u0648\u0645\u0629-\u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642-\u0627\u0644\u0627\u0626\u062a\/","og_locale":"ar_AR","og_type":"article","og_title":"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 - INTOSAI Journal","og_description":"\u0641\u064a \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645 \u0623\u0646 \u062a\u0646\u0634\u0626 \u0647\u064a\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0648\u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u062d\u062f\u0651\u062f\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0623\u0637\u0631\u0627\u0641 \u0623\u062e\u0631\u0649. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0651\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0634\u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0651\u0629. \u0648\u0631\u063a\u0645 \u0623\u0646\u0651\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0622\u0644\u064a\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0628\u062f\u064a\u0644\u0629 \u0645\u0641\u064a\u062f\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0642\u062f \u062a\u0641\u0631\u0636 \u0623\u064a\u0636\u0627\u064b \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642.","og_url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u062a\u0623\u062b\u064a\u0631-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u062d\u0643\u0648\u0645\u0629-\u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642-\u0627\u0644\u0627\u0626\u062a\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-07-07T17:36:32+00:00","og_image":[{"width":1280,"height":853,"url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Yves Genest"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/","url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/","name":"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/www.intosaijournal.org\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage"},"image":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg","datePublished":"2026-06-30T12:45:00+00:00","dateModified":"2026-07-07T17:36:32+00:00","breadcrumb":{"@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Manitoba.jpeg","width":1280,"height":853,"caption":"\u0648\u064a\u0646\u064a\u0628\u064a\u063a\u060c \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627\u060c \u0643\u0646\u062f\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: Adobe Stock Images\u060c \u0647\u0646\u0631\u064a\u0643 \u0633\u0627\u062f\u0648\u0631\u0627"},{"@type":"BreadcrumbList","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d8%b3%d8%aa%d8%ae%d8%af%d8%a7%d9%85-%d8%a7%d9%84%d8%ad%d9%83%d9%88%d9%85%d8%a9-%d9%84%d9%84%d8%b5%d9%86%d8%a7%d8%af%d9%8a%d9%82-%d8%a7%d9%84%d8%a7%d8%a6%d8%aa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u0627\u0646\u064a\u062a\u0648\u0628\u0627"}]},{"@type":"WebSite","@id":"https:\/\/www.intosaijournal.org\/es\/#website","url":"https:\/\/www.intosaijournal.org\/es\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/www.intosaijournal.org\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.intosaijournal.org\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/www.intosaijournal.org\/es\/#organization","name":"INTOSAI Journal","url":"https:\/\/www.intosaijournal.org\/es\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.intosaijournal.org\/es\/#\/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:\/\/www.intosaijournal.org\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/41553","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\/217"}],"version-history":[{"count":2,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/41553\/revisions"}],"predecessor-version":[{"id":42308,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/41553\/revisions\/42308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/41548"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=41553"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=41553"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=41553"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=41553"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=41553"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=41553"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=41553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}