{"id":1292,"date":"2015-05-10T13:56:37","date_gmt":"2015-05-10T10:56:37","guid":{"rendered":"http:\/\/tourism.uokerbala.edu.iq\/wp\/english\/2015\/05\/10\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1-%d8%a7%d9%84%d8%a3%d8%ac%d9%86%d8%a8%d9%8a-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b4%d8%b1-%d8%aa%d8%a8%d8%b9%d8%a7%d9%8b-%d9%84%d9%86%d9%88%d8%b9\/"},"modified":"2015-05-10T13:56:37","modified_gmt":"2015-05-10T10:56:37","slug":"%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1-%d8%a7%d9%84%d8%a3%d8%ac%d9%86%d8%a8%d9%8a-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b4%d8%b1-%d8%aa%d8%a8%d8%b9%d8%a7%d9%8b-%d9%84%d9%86%d9%88%d8%b9","status":"publish","type":"post","link":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/blog\/2015\/05\/10\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1-%d8%a7%d9%84%d8%a3%d8%ac%d9%86%d8%a8%d9%8a-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b4%d8%b1-%d8%aa%d8%a8%d8%b9%d8%a7%d9%8b-%d9%84%d9%86%d9%88%d8%b9\/","title":{"rendered":"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0646\u0648\u0639\u064a\u0629 \u0623\u0648 \u0635\u0641\u0629 \u0627\u0644\u0642\u0627\u0626\u0645 \u0628\u0639\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0646\u0648\u0639\u064a\u0629 \u0623\u0648 \u0635\u0641\u0629 \u0627\u0644\u0642\u0627\u0626\u0645 \u0628\u0639\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 :<\/span><\/strong><\/p>\n<table cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td width=\"126\" height=\"13\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/td>\n<td><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/WINDOW~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image001.gif\" alt=\"\" width=\"463\" height=\"12\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\">      <strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u064a\u062a\u0645 \u0641\u064a\u0647 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0634\u0643\u0644\u064a\u0646 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0647\u0645\u0627 :<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l4 level1 lfo1; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u062e\u0627\u0635 :<\/strong> \u0648\u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0641\u0631\u062f \u0623\u0648 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0647\u064a\u0626\u0629 \u062e\u0627\u0635\u0629 \u0630\u0627\u062a \u062c\u0646\u0633\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u060c\u0648\u0641\u064a\u0647 \u064a\u062d\u062a\u0641\u0638 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0628\u062d\u0642 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u062d\u0642 \u0625\u062f\u0627\u0631\u062a\u0647 \u0648\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0643\u0644 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u060c\u0648\u0625\u0632\u062f\u0627\u062f\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0639\u0642\u062f \u0627\u0644\u0633\u0628\u0639\u064a\u0646\u064a\u0627\u062a \u0628\u0639\u062f \u0623\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u062a\u0646\u0641\u0631 \u0645\u0646\u0647 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 <\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span>&nbsp;\u064a\u062a\u0633\u0628\u0628 \u0641\u064a \u0631\u0628\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a\u0647\u0627 \u0628\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0628\u0639\u064a\u062a\u0647\u0627 \u0644\u0647\u0627<a title=\"\" name=\"_ftnref1\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn1\"><span class=\"MsoFootnoteReference\">(2)<\/span><\/a> .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l4 level1 lfo1; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0639\u0627\u0645 :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u0648\u0647\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0630\u064a \u062a\u0642\u0648\u0645 \u0628\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u060c \u0648\u0642\u062f \u0635\u0627\u062d\u0628 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0646\u062a\u0642\u0627\u0644 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u062f\u0648\u0644 \u0623\u062e\u0631\u0649 \u060c \u0625\u0630 \u062d\u0631\u0635\u062a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u0636\u064a\u0641\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0639\u0644\u0649 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0642\u0627\u062f\u0645 \u0625\u0644\u064a\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0648\u0637\u0646\u064a \u0623\u0648 \u062d\u0643\u0648\u0645\u064a \u0643\u064a \u062a\u062a\u0648\u0632\u0639 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0625\u062f\u0627\u0631\u062a\u0647 \u0628\u064a\u0646\u0647\u0645\u0627<a title=\"\" name=\"_ftnref2\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn2\"><span class=\"MsoFootnoteReference\">(3)<\/span><\/a> .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span>3 . \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 :<\/span><\/strong><\/p>\n<table cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td width=\"270\" height=\"8\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/td>\n<td><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/WINDOW~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image002.gif\" alt=\"\" width=\"319\" height=\"12\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\">      <strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u062a\u0628\u0639\u0627\u064b \u0644\u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u064a\u0642\u0633\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0625\u0644\u0649 \u0627\u0644\u0634\u0643\u0644\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u064a\u0646 :-<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 12.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -9.0pt; mso-list: l0 level1 lfo2; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0645\u062f\u0649 :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u062a\u062a\u0636\u0645\u0646 \u062a\u062d\u0631\u0643 \u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0644\u0645\u062f\u0629 \u062a\u0642\u0644 \u0639\u0646 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 \u060c \u0648\u064a\u0645\u062b\u0644\u0647\u0627 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u0628\u064a\u0627\u0644\u0627\u062a \u0648\u0641\u062a\u062d \u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u060c \u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u0624\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0639\u062c\u0632 \u0641\u064a \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0636\u064a\u0641\u0629<a title=\"\" name=\"_ftnref3\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn3\"><span class=\"MsoFootnoteReference\">(1)<\/span><\/a> .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 12.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -9.0pt; mso-list: l0 level1 lfo2; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u0648\u062a\u0645\u062b\u0644 \u062a\u062d\u0631\u0643 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0628\u064a\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0644\u0645\u062f\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 \u0633\u0646\u0629<a title=\"\" name=\"_ftnref4\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn4\"><span class=\"MsoFootnoteReference\">(2)<\/span><\/a>.<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span>4 . \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0648\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 :<\/span><\/strong><\/p>\n<table cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td width=\"126\" height=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/td>\n<td><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/WINDOW~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image001.gif\" alt=\"\" width=\"463\" height=\"12\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\">      <strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;\u0648\u0647\u0648 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0634\u064a\u0648\u0639\u0627\u064b \u0648\u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u062a\u0644\u0642\u064a\u0629 \u0644\u0647\u060c\u0648\u064a\u0642\u0633\u0645 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0647\u064a<a title=\"\" name=\"_ftnref5\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn5\"><span class=\"MsoFootnoteReference\">(3)<\/span><\/a>:- <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l2 level1 lfo3; tab-stops: list 3.1pt left 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 <\/strong><\/span><span dir=\"LTR\"><\/span><strong><span style=\"font-family: 'RubyScriptBroad','sans-serif'; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><span dir=\"LTR\"><\/span>(Joint Venture)<\/span><\/strong><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span> :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u0648\u064a\u062a\u062c\u0633\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0633\u0627\u0647\u0645\u0629 \u0637\u0631\u0641\u0627\u0646 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u062e\u0628\u0631\u0629 \u0623\u0648 \u0628\u0631\u0627\u0621\u0629 \u0627\u0644\u0625\u062e\u062a\u0631\u0627\u0639 \u060c \u0623\u0648 \u062c\u0645\u064a\u0639\u0647\u0627 \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0623\u062d\u062f \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0634\u0631\u0643\u0629 \u062f\u0648\u0644\u064a\u0629 \u062a\u0642\u0648\u0645 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0628\u0627\u0644\u0625\u062a\u0641\u0627\u0642 \u0645\u0639 \u0628\u0642\u064a\u0629 \u0627\u0644\u0625\u0637\u0631\u0627\u0641 .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u0642\u062f \u064a\u0642\u0648\u0645 \u0623\u062d\u064a\u0627\u0646\u0627\u064b \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0628\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0627\u062a \u0645\u0634\u062a\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u0636\u064a\u0641\u0629 \u0644\u062a\u062e\u0641\u064a\u0636 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629<a title=\"\" name=\"_ftnref6\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn6\"><span class=\"MsoFootnoteReference\">(4)<\/span><\/a> \u060c \u0648\u064a\u0643\u0648\u0646 \u0647\u062f\u0641\u0647\u0627 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u062a\u0633\u0648\u064a\u0642\u0647\u0627 \u060c \u0648\u062a\u062d\u062f\u062f \u062a\u0641\u0627\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0639\u0646\u062f \u0627\u0644\u0625\u062a\u0641\u0627\u0642 \u0645\u0627 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u062a\u0642\u0627\u0645 \u0641\u064a\u0647\u0627 \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u062d\u0635\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0646 (49%) \u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639<a title=\"\" name=\"_ftnref7\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn7\"><span class=\"MsoFootnoteReference\">(5)<\/span><\/a>.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0642\u0628\u0648\u0644\u0627\u064b \u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0633\u0628\u0627\u0628 \u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u0647\u0645\u0647\u0627 \u062a\u062e\u0641\u064a\u0636 \u062f\u0631\u062c\u0629 \u062a\u062d\u0643\u0645 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a \u060c \u0648\u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0647 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0625\u064a\u062c\u0627\u062f \u0637\u0628\u0642\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u0631\u062c\u0627\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0637\u0646\u064a\u064a\u0646 .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l2 level1 lfo3; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0645\u0644\u0648\u0643 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a<\/strong><\/span><span dir=\"LTR\"><\/span><strong><span style=\"font-family: 'RubyScriptBroad','sans-serif'; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><span dir=\"LTR\"><\/span>(Wholly-Owned Foreign Investment)<\/span><\/strong><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span> :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u0648\u0647\u0648 \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u064f\u0641\u0636\u064e\u0644\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 (\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0629)\u060c \u0643\u0648\u0646\u0647 \u064a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0644\u0643 \u0627\u0644\u0645\u0637\u0644\u0642 \u0644\u0625\u0635\u0648\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0636\u064a\u0641\u0629 \u0636\u0645\u0646 \u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0623\u0648 \u062a\u0633\u0648\u064a\u0642\u064a\u0629 \u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0631\u0626\u064a\u0633 \u0648\u0627\u0644\u0641\u0631\u0639 \u062d\u0633\u0628 \u0625\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0648\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0641\u0631\u0639 \u0648\u0627\u0644\u062a\u0641\u0648\u064a\u0636 \u0627\u0644\u0645\u0648\u0643\u0644 \u0644\u0647 \u060c \u0648\u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u060c \u0648\u0630\u0644\u0643 \u0648\u0641\u0642 \u0625\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u0628\u0631\u0645\u0629 \u0645\u0639 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0645\u0636\u064a\u0641<a title=\"\" name=\"_ftnref8\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn8\"><span class=\"MsoFootnoteReference\">(6)<\/span><\/a> .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u062a\u062a\u0631\u062f\u062f \u0627\u0644\u062f\u0648\u0644 \u0643\u062b\u064a\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0639\u0644\u0649 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u062e\u0648\u0641\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0633\u064a\u0627\u062f\u0629 \u0627\u062d\u062a\u0643\u0627\u0631\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0623\u0633\u0648\u0627\u0642\u0647\u0627 . \u0625\u0644\u0627 \u0623\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0632\u0627\u064a\u0627\u0647 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0623\u0646 \u0632\u064a\u0627\u062f\u0629 \u062a\u062f\u0641\u0642\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0643\u0628\u0631 \u062d\u062c\u0645 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0641\u064a \u0625\u0634\u0628\u0627\u0639 \u062d\u0627\u062c\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0625\u064a\u062c\u0627\u062f \u0641\u0627\u0626\u0636 \u0644\u0644\u062a\u0635\u062f\u064a\u0631 \u0645\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u062a\u062d\u0633\u064e\u0646 \u0641\u064a \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u062a\u0643\u0646\u0644\u0648\u062c\u064a \u0648\u0625\u064a\u062c\u0627\u062f \u0641\u0631\u0635 \u0644\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l2 level1 lfo3; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0623\u0648 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0639 <\/span><\/strong><span dir=\"LTR\"><\/span><strong><span style=\"font-family: 'RubyScriptBroad','sans-serif'; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><span dir=\"LTR\"><\/span>(Assembly Operations)<\/span><\/strong><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span> :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u062a\u0623\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0634\u0643\u0644 \u0625\u062a\u0641\u0627\u0642\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0648\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0648\u0637\u0646\u064a \u064a\u062a\u0645 \u0628\u0645\u0648\u062c\u0628\u0647\u0627 \u0642\u064a\u0627\u0645 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u0648\u0644 \u0628\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062b\u0627\u0646\u064a \u0628\u0645\u0643\u0648\u0646\u0627\u062a \u0645\u0646\u062a\u062c \u0645\u0639\u064a\u0646 \u0644\u062a\u062c\u0645\u064a\u0639\u0647 \u0644\u064a\u0635\u0628\u062d \u0645\u0646\u062a\u062c\u0627\u064b \u0646\u0647\u0627\u0626\u064a\u0627\u064b \u060c \u0643\u0645\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0623\u064a\u0636\u0627\u064b \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u0628\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u0635\u0646\u0639 \u060c \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u060c \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0639\u0627\u0626\u062f \u0645\u0627\u062f\u064a \u064a\u064f\u062a\u0641\u0642 \u0639\u0644\u064a\u0647<a title=\"\" name=\"_ftnref9\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn9\"><span class=\"MsoFootnoteReference\">(1)<\/span><\/a> .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: 0cm; mso-list: l2 level1 lfo3; tab-stops: 3.1pt list 12.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\"><span dir=\"RTL\"><\/span>&nbsp;<strong><span lang=\"AR-SA\">\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 <\/span><\/strong><\/span><span dir=\"LTR\"><\/span><strong><span style=\"font-family: 'RubyScriptBroad','sans-serif'; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><span dir=\"LTR\"><\/span>(Free Zones)<\/span><\/strong><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span> :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u064a\u0647\u062f\u0641 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0625\u0644\u0649 \u062a\u0634\u062c\u064a\u0639 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631\u064a\u0629 \u060c \u0644\u0630\u0627 \u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0648\u0644 \u0644\u062c\u0639\u0644 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u062c\u0627\u0630\u0628\u0640\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0648\u0630\u0644\u0640\u0643 \u0628\u0645\u0646\u0640\u062d<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0641\u064a\u0647\u0627 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a<a title=\"\" name=\"_ftnref10\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn10\"><span class=\"MsoFootnoteReference\">(2)<\/span><\/a> .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">5 . \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u062f\u064e\u0631\u0629:<\/span><\/strong><\/p>\n<table cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td width=\"186\" height=\"4\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/td>\n<td><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/WINDOW~1\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image003.gif\" alt=\"\" width=\"403\" height=\"12\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\">      <span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">\u0648\u0641\u064a\u0647\u0627 \u064a\u0635\u0646\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 12.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -9.0pt; mso-list: l3 level1 lfo5; tab-stops: list 3.1pt 12.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0641\u0642\u064a :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0644\u0642\u064a\u0629 \u0644\u063a\u0631\u0636 \u0625\u0646\u062a\u0627\u062c &nbsp;&nbsp;&nbsp;&nbsp;\u0627\u0644\u0633\u0644\u0639 \u0646\u0641\u0633\u0647\u0627 \u0623\u0648 \u0633\u0644\u0639 \u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0645\u062d\u0644\u064a\u0627\u064b . \u0648\u062a\u0643\u0648\u0646 \u0641\u0631\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u0640\u062a\u062b\u0645\u0627\u0631 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u060c \u0648\u062a\u0646\u062d\u0635\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u0643\u0646\u0644\u0648\u062c\u064a\u0627 .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u064a\u0631\u0649 \u0645\u0627\u0631\u0643\u0648\u0633\u0627\u0646<\/span><span dir=\"LTR\"><\/span><span style=\"font-family: 'RubyScriptBroad','sans-serif'; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><span dir=\"LTR\"><\/span>(Markusen) <\/span><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\"><span dir=\"RTL\"><\/span>&nbsp;<span lang=\"AR-SA\">\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u062a\u0648\u0627\u0641\u0631 \u0641\u064a\u0647 \u0623\u0631\u0628\u0639\u0629 \u0639\u0648\u0627\u0645\u0644 \u0631\u0626\u064a\u0633\u0629 \u0647\u064a<a title=\"\" name=\"_ftnref11\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftn11\"><span class=\"MsoFootnoteReference\">(3)<\/span><\/a> :-<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 30.0pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -26.9pt; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">* \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0623\u0648 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u062d\u062c\u0645 .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 30.0pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -26.9pt; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">* \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 .<\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 30.0pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -26.9pt; tab-stops: 3.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span>* \u0623\u0646 \u064a\u0643\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0636\u064a\u0641\u0629 \u0643\u0628\u064a\u0631 \u0627\u0644\u062d\u062c\u0645 . <\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 12.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -9.0pt; tab-stops: 3.1pt;\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"><span dir=\"RTL\"><\/span>* \u0623\u0646 \u062a\u0643\u0648\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0639\u0648\u0627\u0626\u0642 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0642\u064a\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 . <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0639\u0644\u0645\u0627\u064b \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u064a\u0639\u062a\u0628\u0631 \u062a\u0639\u0648\u064a\u0636\u0627\u064b \u0639\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0644\u0648\u062c\u0648\u062f \u0627\u0644\u0639\u0648\u0627\u0626\u0642 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629 \u060c \u0648\u064a\u0645\u0643\u0646 \u0645\u0644\u0627\u062d\u0638\u0629 \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0637 \u0641\u064a \u062d\u0627\u0644\u0629 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u064a\u0627\u0628\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0625\u0646\u0634\u0627\u0621 \u0641\u0631\u0648\u0639 \u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062d\u0645\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u062e\u0630\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0639\u0644\u0649 \u0625\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u064a\u0627\u0628\u0627\u0646\u064a\u0629 \u0648\u0643\u0623\u0633\u0644\u0648\u0628 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u062d\u0648\u0627\u062c\u0632 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629 .<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 12.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; text-indent: -9.0pt; mso-list: l1 level1 lfo4; tab-stops: list 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00a7<span style=\"font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"> <\/span><\/span><span dir=\"RTL\"><\/span><strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0645\u0648\u062f\u064a :<\/span><\/strong><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\"> \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u064a\u062a\u062e\u0635\u0635 \u0643\u0644 \u0641\u0631\u0639 \u0645\u0646 \u0641\u0631\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0628\u0625\u0646\u062a\u0627\u062c \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u060c \u0623\u0648 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0643\u0645\u0646\u062a\u0648\u062c \u0646\u0647\u0627\u0626\u064a \u0623\u0648 \u064a\u062a\u062e\u0635\u0635 \u0627\u0644\u0641\u0631\u0639 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0639 . <\/span><span style=\"font-size: 14.0pt; mso-bidi-font-family: 'Simplified Arabic';\" dir=\"LTR\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-right: 3.1pt; text-align: justify; text-justify: kashida; text-kashida: 0%; tab-stops: 3.1pt;\" dir=\"RTL\"><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';\" lang=\"AR-SA\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0623\u064a \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u064a\u0633\u0639\u0649 \u0625\u0644\u0649 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0623\u0648 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0648\u0627\u062c\u062f\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c) \u0644\u0625\u062f\u062e\u0627\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u060c \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0633\u062a\u0639\u0645\u0644 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u060c \u0648\u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0645\u0648\u062f\u064a \u0627\u0644\u062e\u0644\u0641\u064a \u060c \u0648\u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0625\u0646\u062a\u0627\u062c \u0648\u062a\u0633\u0648\u064a\u0642 \u0645\u0646\u062a\u062c\u0627\u062a \u062a\u0643\u0648\u0646 \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0645\u0648\u062f\u064a \u0627\u0644\u0623\u0645\u0627\u0645\u064a .<\/span><\/p>\n<p><span style=\"font-size: 14.0pt; font-family: 'Simplified Arabic','serif'; mso-ascii-font-family: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;\" lang=\"AR-SA\" dir=\"RTL\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;\u0648\u062a\u0642\u0648\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0628\u0648\u0636\u0639 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u062d\u0643\u0648\u0645\u0629 \u0628\u062f\u062e\u0648\u0644 \u0643\u0645\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0625\u0647\u062a\u0645\u0627\u0645\u0647 \u0628\u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0648\u0647\u0648 \u0634\u0631\u0637 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0636\u064a\u0641\u0629 \u060c \u0644\u0630\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u062f\u064a\u0629 \u062a\u0642\u062f\u0645 \u0623\u062b\u0631 \u062a\u0643\u0627\u0645\u0644\u064a \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u0645\u0627 \u064a\u0648\u062c\u062f\u0647 \u0645\u0646 \u0631\u0648\u0627\u0628\u0637 \u062e\u0644\u0641\u064a\u0629 \u0648\u0623\u0645\u0627\u0645\u064a\u0629<\/span><\/p>\n<div><br clear=\"all\" \/><\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\" \/>\n<div id=\"ftn1\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn1\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref1\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(2)<\/span><\/span><\/a><span lang=\"AR-SA\"> \u0644\u0644\u0645\u0632\u064a\u062f \u0623\u0646\u0638\u0631 : \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u0645\u0627\u0644\u0643\u064a :&#8221;\u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u0634\u062c\u064a\u0639 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629&#8221; \u060c \u0628\u062f\u0648\u0646 \u062f\u0627\u0631 \u0646\u0634\u0631\u060c\u0639\u0645\u0627\u0646 \u060c \u06371\u060c 1974 \u060c \u0635 16 . <\/span><\/p>\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>&nbsp;\u062f. \u0639\u0637\u064a\u0647 \u0639\u0628\u062f\u0627\u0644\u062d\u0644\u064a\u0645 \u0635\u0642\u0631 :&#8221;\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0645\u0635\u0631&#8221;\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1998 \u060c \u063514 .&nbsp; <\/span><\/p>\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><span lang=\"AR-SA\">&nbsp;\u062f. \u062e\u0627\u0644\u062f \u0633\u0639\u062f \u0632\u063a\u0644\u0648\u0644 :&#8221;\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0636\u0648\u0621 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0625\u0646\u0641\u062a\u0627\u062d \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0645\u0635\u0631&#8221; \u060c \u0625\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0629 \u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633 \u060c 1988 \u060c \u0635 124 .&nbsp; <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn2\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn2\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref2\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(3)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0623\u0646\u0638\u0631 : \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0623\u0628\u0648 \u0642\u062d\u0641 :&#8221;\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629&#8221; \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 27 .<\/span><\/p>\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><span dir=\"RTL\"><\/span><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>&nbsp;&nbsp;&nbsp;&nbsp; \u062f. \u0639\u0637\u064a\u0629 \u0639\u0628\u062f\u0627\u0644\u062d\u0644\u064a\u0645 \u0635\u0642\u0631:&#8221;\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0645\u0635\u0631 \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 14 . <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn3\">\n<p class=\"MsoFootnoteText\" style=\"direction: ltr; unicode-bidi: embed;\"><a title=\"\" name=\"_ftn3\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref3\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\" dir=\"RTL\"><span dir=\"RTL\"><\/span>(1)<\/span><\/span><\/a><span lang=\"AR-SA\" dir=\"RTL\"> <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>&nbsp;Kioshe Kojima :&#8221;Direct Foreign Investment&#8221;, London , Corm Helm , 1992 ,p. 52 .<\/p>\n<\/p><\/div>\n<div id=\"ftn4\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn4\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref4\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(2)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0623\u0628\u0648 \u0642\u062d\u0641 :&#8221;\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629&#8221; \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 27 . <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn5\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn5\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref5\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(3)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0645\u0635\u0637\u0641\u0649 \u0628\u0627\u0628\u0643\u0631 :&#8221;\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631&#8221; \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 18-19 . <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn6\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn6\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref6\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(4)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u062c\u0648\u0646 \u0623. \u0632\u0645\u0643\u0648 :&#8221;\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631&#8221; \u060c \u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u060c \u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u060c 2004 \u060c \u0635 24 . <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn7\">\n<p class=\"MsoFootnoteText\" style=\"direction: ltr; unicode-bidi: embed;\"><a title=\"\" name=\"_ftn7\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref7\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\" dir=\"RTL\"><span dir=\"RTL\"><\/span>(5)<\/span><\/span><\/a><span lang=\"AR-SA\" dir=\"RTL\"> <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>&nbsp;Joint Venture Information Manual , DRAFT 11 , June 24 , 2010, American Contractors Insurance Group , Inc , 2010 , p. 1 .<\/p>\n<\/p><\/div>\n<div id=\"ftn8\">\n<p class=\"MsoFootnoteText\" style=\"text-align: justify; text-justify: kashida; text-kashida: 0%;\" dir=\"RTL\"><a title=\"\" name=\"_ftn8\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref8\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(6)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0633\u0627\u0639\u062f \u0628\u0648 \u0631\u0627\u0648\u064a :&#8221;\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062f\u0648\u0644 \u0627\u0644\u0645\u063a\u0631\u0628 \u0627\u0644\u0639\u0631\u0628\u064a \u2013 \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629&#8221; \u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \/\u0627\u0642\u062a\u0635\u0627\u062f \u062f\u0648\u0644\u064a \u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0627\u062c \u0644\u062e\u0636\u0631 \u2013 \u0628\u0627\u062a\u0646\u0629 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u060c 2007-2008 \u060c \u0635 11 .<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn9\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn9\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref9\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(1)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0645\u0635\u0637\u0641\u0649 \u0628\u0627\u0628\u0643\u0631 :&#8221;\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631&#8221; \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c \u0635 27 .<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn10\">\n<p class=\"MsoFootnoteText\" dir=\"RTL\"><a title=\"\" name=\"_ftn10\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref10\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\"><span dir=\"RTL\"><\/span>(2)<\/span><\/span><\/a><span lang=\"AR-SA\"> &nbsp;\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0623\u0647\u0644\u064a \u0627\u0644\u0645\u0635\u0631\u064a :&#8221;\u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0641\u064a \u0645\u0635\u0631&#8221; \u060c \u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u060c \u0627\u0644\u0645\u062c\u0644\u062f 56 \u060c \u0627\u0644\u0639\u062f\u062f 3 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c \u0635 5-19 . <\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn11\">\n<p class=\"MsoFootnoteText\" style=\"text-align: justify; text-justify: kashida; text-kashida: 0%; direction: ltr; unicode-bidi: embed;\"><a title=\"\" name=\"_ftn11\" href=\"file:\/\/\/C:\/Users\/Windows%207\/Downloads\/doc%20(3)#_ftnref11\"><span dir=\"RTL\"><\/span><span class=\"MsoFootnoteReference\"><span lang=\"AR-SA\" dir=\"RTL\"><span dir=\"RTL\"><\/span>(3)<\/span><\/span><\/a><span lang=\"AR-SA\" dir=\"RTL\"> <\/span><span dir=\"LTR\"><\/span><span dir=\"LTR\"><\/span>&nbsp;J.R. Markusen :&#8221;Foreign Direct Investment as a Catalyst for Industral Development&#8221; , Eroupean Economic Review , London , Vol&nbsp; 43 , 1999 , p. 335 .<\/p>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062a\u0628\u0639\u0627\u064b \u0644\u0646\u0648\u0639\u064a\u0629 \u0623\u0648 \u0635\u0641\u0629 \u0627\u0644\u0642\u0627\u0626\u0645 \u0628\u0639\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 : &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u064a\u062a\u0645 \u0641\u064a\u0647 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0634\u0643\u0644\u064a\u0646 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0647\u0645\u0627 : \u00a7 &nbsp;\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u062e\u0627\u0635 : \u0648\u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0641\u0631\u062f \u0623\u0648 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0647\u064a\u0626\u0629 \u062e\u0627\u0635\u0629 \u0630\u0627\u062a \u062c\u0646\u0633\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u060c\u0648\u0641\u064a\u0647 \u064a\u062d\u062a\u0641\u0638 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0628\u062d\u0642 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u062d\u0642 \u0625\u062f\u0627\u0631\u062a\u0647 \u0648\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0643\u0644 [&hellip;]<\/p>\n","protected":false},"author":66,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[84],"tags":[],"class_list":["post-1292","post","type-post","status-publish","format-standard","hentry","category-teachers-articles","entry"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/posts\/1292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/comments?post=1292"}],"version-history":[{"count":0,"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/posts\/1292\/revisions"}],"wp:attachment":[{"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/media?parent=1292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/categories?post=1292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tourism.uokerbala.edu.iq\/wp\/en\/wp-json\/wp\/v2\/tags?post=1292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}