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ÔÑíØ ÇáÃÐßÇÑ ÃÚæÐ ÈÇááå ãä ÇáÔíØÇä ÇáÑÌíã { Çááøåõ áÇó ÅöáóÜåó ÅöáÇøó åõæó ÇáúÍóíøõ ÇáúÞóíøõæãõ áÇó ÊóÃúÎõÐõåõ ÓöäóÉñ æóáÇó äóæúãñ áøóåõ ãóÇ Ýöí ÇáÓøóãóÇæóÇÊö æóãóÇ Ýöí ÇáÃóÑúÖö ãóä ÐóÇ ÇáøóÐöí íóÔúÝóÚõ ÚöäúÏóåõ ÅöáÇøó ÈöÅöÐúäöåö íóÚúáóãõ ãóÇ Èóíúäó ÃóíúÏöíåöãú æóãóÇ ÎóáúÝóåõãú æóáÇó íõÍöíØõæäó ÈöÔóíúÁò ãøöäú Úöáúãöåö ÅöáÇøó ÈöãóÇ ÔóÇÁ æóÓöÚó ßõÑúÓöíøõåõ ÇáÓøóãóÇæóÇÊö æóÇáÃóÑúÖó æóáÇó íóÄõæÏõåõ ÍöÝúÙõåõãóÇ æóåõæó ÇáúÚóáöíøõ ÇáúÚóÙöíãõ } || ÈÓã Çááå ÇáÑÍãä ÇáÑÍíã{ Þõáú åõæó Çááøóåõ ÃóÍóÏñ*Çááøóåõ ÇáÕøóãóÏõ*áóãú íóáöÏú æóáóãú íõæáóÏú * æóáóãú íóßõä áøóåõ ßõÝõæÇð ÃóÍóÏñ} ÈÓã Çááå ÇáÑÍãä ÇáÑÍíã {Þõáú ÃóÚõæÐõ ÈöÑóÈøö ÇáúÝóáóÞö * ãöä ÔóÑøö ãóÇ ÎóáóÞó *æóãöä ÔóÑøö ÛóÇÓöÞò ÅöÐóÇ æóÞóÈó * æóãöä ÔóÑøö ÇáäøóÝøóÇËóÇÊö Ýöí ÇáúÚõÞóÏö * æóãöä ÔóÑøö ÍóÇÓöÏò ÅöÐóÇ ÍóÓóÏó } || ÈÓã Çááå ÇáÑÍãä ÇáÑÍíã{ Þõáú ÃóÚõæÐõ ÈöÑóÈøö ÇáäøóÇÓö * ãóáößö ÇáäøóÇÓö * Åöáóåö ÇáäøóÇÓö *ãöä ÔóÑøö ÇáúæóÓúæóÇÓö ÇáúÎóäøóÇÓö * ÇáøóÐöí íõæóÓúæöÓõ Ýöí ÕõÏõæÑö ÇáäøóÇÓö * ãöäó ÇáúÌöäøóÉö æóÇáäøóÇÓö } || "Çááåã ÃäÊ ÑÈí áÇ Åáå ÅáÇ ÃäÊ ÎóáóÞÊäí æÃäÇ ÚóÈúÏõß æÃäÇ Úáì ÚåÏß ææÚÏß ãÇ ÇÓÊØÚÊ æÃÚæÐ Èß ãä ÔÑ ãÇ ÕäÚÊ ÃÈæÁ áß ÈäÚãÊß Úáì æÃÈæÁ ÈÐäÈí ÝÇÛÝÑ áí ÝÅäå áÇ íÛÝÑ ÇáÐäæÈ ÅáÇ ÃäÊ" || "Çááåã ÚÇÝäí Ýí ÈóÏóäí¡ Çááåã ÚÇÝäí Ýí ÓãÚí¡ Çááåã ÚÇÝäí Ýí ÈÕÑí¡ áÇ Åáå ÅáÇ ÃäÊ .Çááåã Åäí ÃÚæÐ Èß ãä ÇáßÝÑ¡ æÇáÝÞÑ¡ Çááåã Åäí ÃÚæÐ Èß ãä ÚÐÇÈ ÇáÞÈÑ áÇ Åáå ÅáÇ ÃäÊ"  || "ÍÓÈí Çááå áÇ Åáå ÅáÇ åæ Úáíå ÊæßáÊ æåæ ÑÈ ÇáÚÑÔ ÇáÚÙíã " || -"Çááåã Åäí ÃÓÃáß ÇáÚÇÝíÉ Ýí ÇáÏäíÇ æÇáÂÎÑÉ¡Çááåã Åäí ÃÓÃáß ÇáÚÝæ æÇáÚÇÝíÉ Ýí Ïíäí æÏäíÇí æÃåáí æãÇáí¡Çááåã ÇÓÊÑ ÚæÑÇÊí æÂãä ÑæÚÇÊí¡ Çááåã ÇÍÝÙäí ãä Èíä íÏíøó æãä ÎáÝí æÚä íãíäí æÚä ÔãÇáí æãä ÝæÞí æÃÚæÐ ÈÚÙãÊß Ãä ÃÛÊÇá ãä ÊÍÊí" || -"Çááåã ÚóÇáöãó ÇáÛíÈ æÇáÔøóåÇÏÉ¡ ÝÇØÑ ÇáÓãæÇÊ æÇáÃÑÖ¡ ÑÈ ßá ÔíÁ æãáíßå¡ ÃÔåÏ Ãä áÇ Åáå ÅáÇ ÃäÊ ÃÚæÐ Èß ãä ÔÑ äÝÓí æãä ÔÑ ÇáÔíØÇä æÔÑßå æÃä ÇÞÊÑÝ Úáì äÝÓí ÓæÁðÇ Ãæ ÃÌõÑå Åáì ãÓáã" || -" ÈÓã Çááå ÇáÐí áÇ íÖÑøõ ãÚ ÇÓãå ÔíÁ Ýí ÇáÃÑÖ æáÇ Ýí ÇáÓãÇÁ æåæ ÇáÓãíÚ ÇáÚáíã" || "ÑÖíÊ ÈÇááå ÑÈÇð ¡ æÈÇáÅÓáÇã ÏíäÇð æÈãÍãÏ Õáì Çááå Úáíå æÓáã äÈíÇð "  || "íÇ Íí íÇ Þíæã ÈÑÍãÊß ÃÓÊÛíË ÃÕáÍ áí ÔÃäí ßõáå æáÇ Êóßöáúäí Åáì äÝíÓ ØÑÝÉ Úíä" || "áÇ Åáå ÅáÇ Çááå æÍÏå áÇ ÔÑíß áå ¡áå Çáãáß æáå ÇáÍãÏ æåæ Úáì ßá ÔíÁ ÞÏíÑ" || ãä ÞÇá :"ÓÈÍÇä Çááå æÈÍãÏå" ãÇÆÉ ãÑÉ Ííä íÕÈÍ æÍíä íãÓí áã íÃÊ ÃÍÏ íæã ÇáÞíÇãÉ ÈÃÝÖá ããÇ ÌÇÁ Èå ÅáÇ ÃÍÏ ÞÇá ãËá ãÇ ÞÇá Ãæ ÒÇÏ  || "ÓÈÍÇä Çááå æÈÍãÏå ÚÏÏ ÎáÞåö æÑöÖóÇ äÝÓöåö æÒöäõÉ ÚóÑÔöåö æãöÏÇÏ ßáãÇÊå" || "ÃÓÊÛÝÑ Çááå æÃÊæÈ Åáíå "  || " Çááåã Õá æÓáã Úáì äÈíäÇ ãÍãÏ "

ÇáãäÊÏì ÇÇáÚÇã áÌãíÚ ÇáãæÇÖíÚ ÇáÊí áíÓ áåÇ ÞÓã ãÎÕÕ Ýí ÇáãäÊÏì


ÃäÊó Ýí ãóæÖæÚ : #ÏæÑÇÊ ÇáãÍÇÓÈÉ ÇáãÇáíÉ

ÃäÊó Ýí ÞÓã : ÇáãäÊÏì ÇÇáÚÇã


ÃäÊ ÛíÑ ãÓÌá Ýí :::ãäÊÏíÜÜÜÜÇÊ ÑÓÜÜÜÇá::: ááÊÓÌíá ÇáÑÌÇÁ ÅÖÛØ åäÜÇ ááÊÓÌíá
 
ÃÏæÇÊ ÇáãæÖæÚ ÅÈÍË Ýí ÇáãæÖæÚ ÇäæÇÚ ÚÑÖ ÇáãæÖæÚ
ÞÏíã 21-11-2023, 10:43 AM ÑÞã ÇáãÔÇÑßÉ : 1
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Post #ÏæÑÇÊ ÇáãÍÇÓÈÉ ÇáãÇáíÉ

ÈÓã Çááå ÇáÑÍãä ÇáÑÍíã
ÏæÑÉ ÊÏÑíÈíÉ – æÑÔÉ Úãá – ÈÑäÇãÌ ÊÏÑíÈí
ÍÖæÑ ÝÚáí – ÃæäáÇíä
íÊÔÑÝ ãÑßÒ ÇáÎáíÌ ÇáÅÓÊÑÇÊÌíì ááÊÏÑíÈ æÇáÊØæíÑ GULF STD ÊÞÏíã ÏæÑÇÊ
ÇáãÍÇÓÈÉ ÇáãÇáíÉ

"äÙã ÇáãÍÇÓÈÉ ÇáÍÏíËÉ æÇáÑÞÇÈÉ ÇáãÇáíÉ æÊÞííã ÇáÃÏÇÁ
Modern accounting systems, financial control and performance evaluation"
" ãÍÇÓÈÉ ÇáÊßÇáíÝ æÇÓÊÎÏÇãåÇ Ýí ÇÊÎÇÐ Ýí ÇÊÎÇÐ ÇáÞÑÇÑÇÊ ÇáãÇáíÉ
Cost accounting and use it in making financial decisions"
"ÇáäÙã ÇáãÍÇÓÈíÉ ááÃÌæÑ æãÑÇÞÈÉ ÇáæÞÊ æÏæÇã ÇáÚÇãáíä
Accounting systems for wages, time control and employee permanence"
ãÍÇÓÈÜÜÉ ÇáÊßÇáíÜÝ æãÑÇÌÚÉ ÇáÍÓÇÈÇÊ - Cost Accounting and audit
========================================
"ÃÓÇáíÈ ÎÝÖ ÇáÊßÇáíÝ
Cost Reduction methods"
"ÇáãæÇÒäÉ ÇáÝÚÇáÉ æÊÑÔíÏ ÇáÊßÇáíÝ
Effective budgeting and rationalization of costs"
"ÇáÅÏÇÑÉ ÇáÝÚÇáÉ áÚãáíÇÊ ÇáÈíÚ ÈÇáÂÌá æÇáÊÍÕíá ÇáÝÚÇá
Effective management of long-term sales and effective collection "
" ÏæÑ ÈíÇäÇÊ ÇáÊßÇáíÝ Ýí ÊÑÔíÏ ÇáÞÑÇÑÇÊ ÇáÅÏÇÑíÉ
The role of cost data in rationalizing administrative decisions"
========================================
"ÇáãÊÇÈÚÉ æÊæÝíÑ ÇáæÞÊ æÇáÍÏ ãä ÇáÊæÊÑ æÎÝÖ ÇáÅÌåÇÏ ÇáÊäÙíãí
Follow-up, Time saving, Stress reducing and organizational stress reduction "
========================================
"ÇáãÚáæãÇÊ ÇáãÍÇÓÈíÉ Ýì ÏÚã æÇÊÎÇÐ ÇáÞÑÇÑ ÇáÅÏÇÑí
Accounting Information in support and administrative decision making"
" ãÓÊÌÏÇÊ ÇáãÍÇÓÈÉ Úä ÊßáÝÉ æÑÈÜÍíÉ ÚÞæÏ ÇáãÞÇæáÇÊ
Accounting developments on the cost and profitability of construction contracts"
"ÊÎÝíÖ ÇáÊßÇáíÝ æÊÚÙíã ÇáÑÈÍíÉ ÈÇÓÊÎÏÇã ÇáÍÇÓÈ
Reducing costs and maximize profitability using computer"
========================================
"ÇáÇÊÌÇåÇÊ ÇáÍÏíËÉ Ýì ãÚÇáÌÉ æÊÍãíá ÇáÊßÇáíÝ Ýì ÞØÇÚ ÇáÈÊÑæá
Modern trends in processing and loading costs in Petroleum sector"
ÃÓÇáíÈ ÇÏÇÑÉ ÇáÊßáÝÉ áÊÏÚíã ÇáÞÏÑÉ ÇáÊäÇÝÓíÉ áãäÙãÇÊ ÇáÃÚãÇá Ýí ãæÇÌåÉ ÊÍÏíÇÊ ÇáÚæáãÉ - Methods of Managing costs to support competitive capacity of business organizations to deal with globalization challenges
"ÇáãÚáæãÇÊ ÇáãÍÇÓÈíÉ æÇËÑåÇ Ýí ÇÊÎÇÐ ÇáÞÑÇÑÇÊ ÇáãÇáíÉ ÈÇÓÊÎÏÇã ÇáÍÇÓÈ ÇáÇáì
Accounting Information and its Impact on Financial Decision Making Using Computer"
"äÙã ÇáãÍÇÓÈÉ Úä ÊßáÝÉ ÇáãæÇÑÏ ÇáÈÔÑíÉ
Accounting systems on the cost of human resources"
========================================
"ÊÕãíã æ ÊØæíÑ äÙã ÇáÊßÇáíÝ Ýí ÇáÌåÇÊ ÇáÍßæãíÉ
Designing and developing cost systems in government agencies"
"ÇáãÍÇÓÈÉ Úä ÇáÊßÇáíÝ æÊÍáíá ÇáÊßáÝÉ
Cost accounting and cost analysis"
"ÇáÇÊÌÇåÇÊ ÇáÏæáíÉ ÇáÍÏíËÉ Ýì ÅÏÇÑÉ ÃÒãÉ ÇáÓíæáÉ æÅÏÇÑÉ ÇáÊÏÝÞÇÊ ÇáäÞÏíÉ
Recent international trends in liquidity management and cash flow management"
"ãåÇÑÇÊ ÞíÇÓ æÑÞÇÈÉ ÇáÊßáÝÉ
Measurement and cost control skills"
========================================
"ÇáÊßÇáíÝ ÇáãÓÊäÏÉ Úáì ÇáÃäÔØÉ (ABC) ÈÇÓÊÎÏÇã ÇáÍÇÓÈ ÇáÇáì
Activity based costs using computer (ABC) "
"ÇáÅÊÌÇåÇÊ ÇáÍÏíËÉ Ýì ÅÏÇÑÉ ãÍÇÓÈÉ ÇáÊßÇáíÝ ( T C M )
Modern Trends in management of Cost Accounting (T C M)"
"ÊÕãíã æÊØæíÑ ÊÞÇÑíÑ ÇáÊßÇáíÝ
Design and development of cost reports"
========================================
"ãåÇÑÇÊ ÅÚÏÇÏ ÇáÎØØ ÇáãÇáíÉ æÇáãÓÊÞÈáíÉ æÞíÇÓ ÇáÃÏÇÁ ÇáãÇáí
Skills of preparing financial and future plans and measuring financial performance"
"ÇáÊÏÞíÞ ÇáãÍÇÓÈí æÖÈØ ÇáãÎÇáÝÇÊ æÇáÅÍÊíÇá æÅÏÇÑÉ ÇáÊÍÞíÞÇÊ ÇáãÇáíÉ
Accounting auditing ,adjust the irregularities, fraud and financial investigation management"
"ÊäãíÉ ãåÇÑÇÊ ãÍÇÓÈÉ ÇáÊßÇáíÝ ÈÇÓÊÎÏÇã ÇáÍÇÓÈ ÇáÇáí
Developing the skills of costs accountants using computer"
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ Ýì ÇáÅÏÇÑÉ ÇáãÇáíÜÜÉ ááÕíÇäÜÜÉ æÎÜÜÝÖ ÇáÊßÇáíÜÜÜÝ
Modern methods of financial management for maintenance and cost reduction "
========================================
"ãÔÇßá ÍÓÇÈÇÊ ÇáãÎÜÒæä
Inventory accounts problems"
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ Ýí ÇáÅÏÇÑÉ ÇáãÇáíÉ áÅÏÇÑÉ ÊßÇáíÝ ÇáÕíÇäÉ
Modern methods of financial management to manage maintenance costs"
"ÍÓÇÈ ÊßáÝÉ ÇáÎÏãÇÊ Ýí ÇáÞØÇÚ ÇáÍßæãí ÈÇÓÊÎÏÇã ÇáÍÇÓÈ ÇáÇáì
Calculate the cost of services in the government sector using computer"
"ÇáÊÍáíá ÇáÇÓÊÑÇÊíÌí áÅÏÇÑÉ æãÑÇÞÈÉ ÇáÊßÇáíÝ
Strategic analysis of costs management and control"
========================================
"ãÍÇÓÈÉ ÊßÇáíÝ ÔÜÑßÇÊ ÇáãáÇÍÜÜÉ
Costs Accounting for Navigation Companies "
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ Ýí ÅÏÇÑÉ ÇáäÞÏíÉ æÇáÊÍáíá ÇáãÇáí æÇáãÑÇÌÚÉ
Modern methods in cash management, financial analysis and review "
"ÇáÈÑäÇãÌ ÇáãÊßÇãá Ýí ÇáãÍÇÓÈÉ ÇáÅÏÇÑíÉ áÊÑÔíÏ ÇáÞÑÇÑÇÊ ÇáãÇáíÉ
The integrated program in administrative accounting to rationalize financial decisions"
ãÍÇÓÈÉ æÅÏÇÑÉ ÊßÇáíÝ ÇáãÔÑæÚÇÊ ÇáÕäÇÚíÉ - Accounting and Administration of industrial projects costs
========================================
"ãÍÇÓÈÉ ÇáÑæÇÊÈ æÇáÇÌæÑ Ýí ÇáÔÄæä ÇáÇÏÇÑíÉ æÇáãæÙÝíä
Accounting of salaries and wages in administrative affairs and staff"
"ÇáÈÑäÇãÌ ÇáãÊßÇãá Ýì ÇáãÍÇÓÈÉ ÇáÅÏÇÑíÉ æÇáÊßÇáíÝ
Integrated Program in administrative accounting and costs "
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ Ýí ÊÑÔíÏ ÇáÅäÝÇÞ æÎÝÖ ÇáÊßáÝÉ
Modern methods in rationalizing expenditure and reducing cost"
"ÇáãÏíÑ ÇáãÇáí æÃÏæÇÊ ÊØæíÑ ÇáÃÏÇÁ
Chief Financial Officer and performance development tools"
========================================
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ áãÍÇÓÈÉ ÇáÊßÇáíÝ æ ÏæÑåÇ Ýí ÊÍßã æÊÎÝíÖ ÇáÊßÇáíÝ Ýí ÇáãäÔÂÊ ÇáÕäÇÚíÉ
Modern methods of cost accounting and their role in controlling and reducing costs in industrial establishments"
"ãÍÇÓÈÉ ÇáÊßÇáíÝ áÛíÑ ÇáãÍÇÓÈíä
Costs Accounting for Non-Accountants"
"ãÍÇÓÈÉ ÇáÊßÇáíÝ Ýì ÕäÇÚÉ ÇáÃÓãäÊ æãæÇÏ ÇáÈäÇÁ
Costs accounting in the Cement and Building Materials Industry"
"ÇáÃÓÇáíÈ ÇáÍÏíËÉ áÞíÇÓ ÇáÑÈÍíÉ æÊÍáíá ÇáÊßáÝÉ æÅÚÏÇÏ ÇáÊÞÇÑíÑ ÇáãÇáíÉ ÈÇÓÊÎÏÇã ÇáÍÇÓÈ
Modern methods for profitability measurement, cost analysis and preparing financial reports using compute"
"Ïáíá ÎÝÖ ÇáäÝÞÇÊ æÇáÊßÇáíÝ ÈÇáÞØÇÚ ÇáÍßæãí ÈÇÓÊÎÏÇã ÇáÍÇÓÈ ÇáÇáì
Reducing cost guide and costs in the government sector using computer"


ÊäÚÞÏ ÌãíÚ ÇáÏæÑÇÊ Ýí ßËíÑ ãä ÇáÏæá ÇáÚÑÈíÉ æ ÇáÇÌäÈíÉ :
(ÊÑßíÇ – ãÕÑ – ÃæÑæÈÇ – ÃãÑíßÇ – ÇáÓÚæÏíÉ – ÇáãÛÑÈ – ÇáÃÑÏä – ãÇáíÒíÇ – ÇáÅãÇÑÇÊ – ÓáØäÉ ÚãÇä – ÇáÈÍÑíä – ÇáßæíÊ)
ãÏÉ ÇáÏæÑÇÊ: 5 ÃíÇã / 10 ÃíÇã ...
æÏÈáæãÇÊ: ÔåÑ / ÔåÑíä / 3 ÃÔåÑ / 6 ÃÔåÑ / ÓäÉ
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ÊÔãá ÊßáÝÉ ÇáÍÖæÑ:
• ÇáÇÓÊÞÈÇá ãä æÅáì ÇáãØÇÑ.
• ÇáÍÞíÈÉ ÇáÊÏÑíÈíÉ (ÇáãÇÏÉ ÇáÚáãíÉ – ÇáÃÞáÇã – ÇáÃæÑÇÞ – ÇáÊÞÇííã – ÇÓÊãÇÑÉ ÇáÍÖæÑ) .
• íÍÕá ÇáãÔÇÑß Úáì ÔåÇÏÉ ÇÊãÇã ÇáÈÑäÇãÌ ÈÇááÛÉ ÇáÚÑÈíÉ æÇáÇäÌáíÒíÉ ãÚÊãÏÉ ãä ÇáãÑßÒ ÇáÏæáí ááÊÏÑíÈ æÇáÇÓÊÔÇÑÇÊ .
• ÇáãÍÇÖÑ ÇáãÊÎÕÕ .
• ÇáÞÇÚÉ ÇáÊÏÑíÈíÉ ÈãÓÊæì ÎãÓ äÌæã .
• ÇáßæÝí ÈÑíß æÇáæÌÈÇÊ ÇáÎÝíÝÉ.
Èãßäßã ÇáÍÌÒ ÇáÃä íæÌÏ ÎÕã æ ÃÓÚÇÑ ããíÒå ááãÌãæÚÇÊ æ ÇáæÒÇÑÇÊ / ÇáåíÆÇÊ / ÇáÔÑßÇÊ ÇáÍßæãíÉ æÇáÎÇÕÉ

áÅÑÓÇá ÚÑÖ Ýäí æãÇáí íÔãá ßÇÝÉ ÇáÊÝÇÕíá ÇáãÊÚáÞÉ ÈÇáÈÑÇãÌ ÇáÊÏÑíÈíÉ íÔÑÝäÇ ÊæÇÕáßã ãÚäÇ :
ÇáÃÓÊÇÐÉ / ÇíÉ ÚÇØÝ
ãæÈÇíá – ÝÇííÈÑ – æÇÊÓ ÇÈ / 00201000016576
ÇáÈÑíÏ ÇáÇáßÊÑæäí /
ÚÐÑÇ Êã ÊÚØíá ÇáÑÇÈØ áÍãÇíÊß

ÇáãæÞÚ ÇáÇáßÊÑæäí /
ÚÐÑÇ Êã ÊÚØíá ÇáÑÇÈØ áÍãÇíÊß




ßãÇ íÞæã ÇáãÑßÒ ÈÊäÝíÐ ÃßËÑ ÇáÏæÑÇÊ ÇáÇÍÊÑÇÝíÉ æÇáãÊÎÕÕÉ Ýí ÇáãÌÇáÇÊ ÇáÊÇáíÉ :
#ÏæÑÇÊ #ãÍÇÓÈÉ #ÇáãæÇÒäÇÊ_ÇáÊÎØíØ_ÇáãÇáí
#ÏæÑÇÊ #ãÍÇÓÈÉ #ÇáÊÌÇÑÉ_ÇáÎÇÑÌíÉ_ÏÑÇÓÉ_ÇáÌ Ïæì
#ÏæÑÇÊ #ÇáãÔÊÑíÇÊ æ#ÇáãÎÇÒä_ÇááæÌÓÊíÉ
#ÏæÑÇÊ #ÇáÏÝÜÜÜÜÜÜÇÚ #ÇáãÏäÜÜÜÜÜÜí
#ÏæÑÇÊ #ÇáÊÓæíÞ æ #ÇáãÈíÚÇÊ æ #ÎÏãÉ_ÇáÚãáÇÁ
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