{"id":5102,"date":"2025-12-17T10:00:54","date_gmt":"2025-12-17T06:30:54","guid":{"rendered":"https:\/\/karatab.com\/?p=5102"},"modified":"2025-12-19T01:22:35","modified_gmt":"2025-12-18T21:52:35","slug":"tax-daneshbonyan-guide-pillar","status":"publish","type":"post","link":"https:\/\/karatab.com\/accounting\/tax-daneshbonyan-guide-pillar\/","title":{"rendered":"\u0635\u0641\u0631 \u062a\u0627 \u0635\u062f \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f4 + \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5102\" class=\"elementor elementor-5102\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5029ccca 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href=\"https:\/\/karatab.com\/en\/accounting\/tax-daneshbonyan-guide-pillar\/#%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%AC%D9%87%D8%B4_%D8%AA%D9%88%D9%84%DB%8C%D8%AF_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86\" >\u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/karatab.com\/en\/accounting\/tax-daneshbonyan-guide-pillar\/#%D8%A7%D8%B9%D8%AA%D8%A8%D8%A7%D8%B1%D8%8C_%D8%AA%D9%85%D8%AF%DB%8C%D8%AF_%D9%88_%D9%BE%D8%A7%DB%8C%D8%B4_%D8%B3%D8%A7%D9%84%D8%A7%D9%86%D9%87\" >\u0627\u0639\u062a\u0628\u0627\u0631\u060c \u062a\u0645\u062f\u06cc\u062f \u0648 \u067e\u0627\u06cc\u0634 \u0633\u0627\u0644\u0627\u0646\u0647<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/karatab.com\/en\/accounting\/tax-daneshbonyan-guide-pillar\/#%D9%86%D8%AA%DB%8C%D8%AC%D9%87%E2%80%8C%DA%AF%DB%8C%D8%B1%DB%8C_%D9%88_%D8%B1%D8%A7%D9%87%DA%A9%D8%A7%D8%B1_%D8%AA%D8%B6%D9%85%DB%8C%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C_%D8%A8%D8%A7_%DA%A9%D8%A7%D8%B1%D8%A7\" >\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0631\u0627\u0647\u06a9\u0627\u0631 \u062a\u0636\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627 \u06a9\u0627\u0631\u0627<\/a><\/li><\/ul><\/nav><\/div>\n<p data-rm-block-id=\"block-2\">\u0628\u0647\u200c\u0645\u0646\u0638\u0648\u0631 \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0648 \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u0628\u0647 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0645\u062f \u0646\u0638\u0631\u062a\u0627\u0646\u060c \u0634\u0627\u06cc\u0633\u062a\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627 \u0645\u0631\u0627\u062d\u0644 \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0622\u0634\u0646\u0627 \u0634\u0648\u06cc\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0636\u0631\u0648\u0631\u06cc \u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062e\u0648\u0628\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/karatab.com\/en\/consulting\/consulting-daneshbonyan-tax-consulting\/\">\u0645\u0634\u0627\u0648\u0631\u0647 \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/a> \u0631\u0627 \u0647\u0645 \u062f\u0631 \u0633\u0627\u06cc\u062a \u06a9\u0627\u0631\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f.<\/p><p data-rm-block-id=\"block-3\">\u0627\u06cc\u0646 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639\u060c \u0646\u0642\u0634\u0647 \u0631\u0627\u0647 \u0634\u0645\u0627 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 <strong>\u0634\u0631\u0627\u06cc\u0637 \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0634\u062f\u0646 \u0686\u06cc\u0633\u062a\u061f<\/strong>\u060c <strong>\u0686\u06af\u0648\u0646\u06af\u06cc \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0648 \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u062d\u062f\u0627\u06a9\u062b\u0631\u06cc \u0627\u0632 <strong>\u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u062a\u0645\u0627\u0645 \u062c\u0632\u0626\u06cc\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0632\u0627\u06cc\u0627 \u0648 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a\u060c \u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u062a\u0623\u06cc\u06cc\u062f \u0645\u062d\u0635\u0648\u0644 \u0631\u0627 \u0628\u0627 \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u0622\u062e\u0631\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0644 <strong>\u06f1\u06f4\u06f0\u06f4<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645.<\/p><h2 data-rm-block-id=\"block-4\"><span class=\"ez-toc-section\" id=\"%D9%81%D8%A7%D8%B2_%D8%A7%D9%88%D9%84_%D9%85%D8%B2%D8%A7%DB%8C%D8%A7%DB%8C_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86_%D8%B4%D8%AF%D9%86_%D9%88_%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D9%87%E2%80%8C%D9%87%D8%A7%DB%8C_%D9%BE%D8%B4%D8%AA%DB%8C%D8%A8%D8%A7%D9%86%DB%8C\"><\/span><strong>\u0641\u0627\u0632 \u0627\u0648\u0644: \u0645\u0632\u0627\u06cc\u0627\u06cc \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0634\u062f\u0646 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p data-rm-block-id=\"block-5\">\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646\u060c \u06cc\u06a9 \u0628\u0633\u062a\u0647 \u062d\u0645\u0627\u06cc\u062a\u06cc \u06a9\u0627\u0645\u0644 \u0627\u0632 \u062f\u0648\u0644\u062a \u0627\u0633\u062a \u06a9\u0647 \u0628\u0642\u0627\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u062f\u0631 \u0645\u0631\u0627\u062d\u0644 \u0627\u0648\u0644\u06cc\u0647 \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p><p data-rm-block-id=\"block-6\">\u0641\u0631\u0622\u06cc\u0646\u062f <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u0628\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0641\u0631\u0627\u0648\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0630\u06a9\u0631 \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0639\u062f \u0627\u0632 \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062e\u0648\u062f\u00a0 \u0627\u0642\u062f\u0627\u0645 \u06a9\u0646\u06cc\u062f. \u0628\u0631\u0627\u06cc \u0622\u0634\u0646\u0627\u06cc\u06cc \u06a9\u0627\u0645\u0644 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<strong>\u0646\u06a9\u062a\u0647:<\/strong> \u0627\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0646\u0648\u0637 \u0628\u0647 \u062a\u0641\u06a9\u06cc\u06a9 \u062f\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0645\u0639\u0627\u0641 \u0648 \u063a\u06cc\u0631\u0645\u0639\u0627\u0641 \u062f\u0631 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u0627\u0633\u062a.<\/td><\/tr><tr><td style=\"text-align: center;\" data-rm-block-id=\"block-13\"><strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0639\u0648\u0627\u0631\u0636 \u0648 \u06af\u0645\u0631\u06a9<\/strong><\/td><td data-rm-block-id=\"block-14\">\u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0639\u0648\u0627\u0631\u0636\u060c \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc \u0648 \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0628\u0631\u0627\u06cc <strong>\u0648\u0627\u0631\u062f\u0627\u062a \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647 \u0648 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u063a\u06cc\u0631\u062a\u062c\u0627\u0631\u06cc<\/strong> \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u062a\u062d\u0642\u06cc\u0642 \u0648 \u062a\u0648\u0633\u0639\u0647 (R&amp;D) \u0648 \u062a\u0648\u0644\u06cc\u062f \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646<\/td><\/tr><tr><td style=\"text-align: center;\" data-rm-block-id=\"block-15\"><strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u06cc\u0645\u0647 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627<\/strong><\/td><td style=\"text-align: center;\" data-rm-block-id=\"block-16\">\u0645\u0639\u0627\u0641\u06cc\u062a \u06a9\u0627\u0645\u0644 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u062d\u0642 \u0628\u06cc\u0645\u0647 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627 \u0648 \u06a9\u0633\u0648\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646<\/td><\/tr><tr><td style=\"text-align: center;\" data-rm-block-id=\"block-17\"><strong>\u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0633\u0631\u0628\u0627\u0632\u06cc<\/strong><\/td><td style=\"text-align: center;\" data-rm-block-id=\"block-18\">\u0627\u0645\u06a9\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0627\u0645\u0631\u06cc\u0647 \u06cc\u0627 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u06cc\u06af\u0632\u06cc\u0646 \u062e\u062f\u0645\u062a \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u06a9\u0644\u06cc\u062f\u06cc \u0648 \u0641\u0646\u0627\u0648\u0631 \u0634\u0631\u06a9\u062a<\/td><\/tr><tr><td style=\"text-align: center;\" data-rm-block-id=\"block-19\"><strong>\u0627\u0648\u0644\u0648\u06cc\u062a \u062f\u0631 \u0645\u0646\u0627\u0642\u0635\u0627\u062a \u062f\u0648\u0644\u062a\u06cc<\/strong><\/td><td data-rm-block-id=\"block-20\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc <strong>\u0627\u0648\u0644\u0648\u06cc\u062a \u062f\u0631 \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627 \u0648 \u0633\u0647\u0627\u0645 \u0645\u0631\u0627\u06a9\u0632 \u067e\u0698\u0648\u0647\u0634\u06cc \u062f\u0648\u0644\u062a\u06cc<\/strong> \u0647\u0633\u062a\u0646\u062f \u0648 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0646\u0639\u0642\u0627\u062f \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u0645\u0633\u062a\u0642\u06cc\u0645 \u062a\u0627 \u0633\u0642\u0641 \u0645\u0634\u062e\u0635\u06cc \u0627\u0632 \u0628\u0648\u062f\u062c\u0647 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0631\u0627 \u062f\u0627\u0631\u0646\u062f.<\/td><\/tr><tr><td style=\"text-align: center;\" data-rm-block-id=\"block-21\"><strong>\u0627\u0639\u062a\u0628\u0627\u0631 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0628\u0631\u0646\u062f\u06cc\u0646\u06af<\/strong><\/td><td style=\"text-align: center;\" data-rm-block-id=\"block-22\">\u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0628\u0627\u0631 \u0646\u0632\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062f\u0627\u062e\u0644\u06cc \u0648 \u062e\u0627\u0631\u062c\u06cc\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc<\/td><\/tr><\/tbody><\/table><h3 data-rm-block-id=\"block-23\"><span class=\"ez-toc-section\" id=\"%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D9%87%E2%80%8C%D9%87%D8%A7%DB%8C_%D9%BE%D8%B4%D8%AA%DB%8C%D8%A8%D8%A7%D9%86%DB%8C_%D9%88_%D8%A7%D9%86%D9%88%D8%A7%D8%B9_%D8%AA%D8%B3%D9%87%DB%8C%D9%84%D8%A7%D8%AA_%D8%B4%D8%B1%DA%A9%D8%AA%E2%80%8C_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86\"><\/span><strong>\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0648 \u0627\u0646\u0648\u0627\u0639 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0634\u0631\u06a9\u062a\u200c \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p data-rm-block-id=\"block-24\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u062d\u0645\u0627\u06cc\u062a\u200c\u0647\u0627\u06cc \u0648\u06cc\u0698\u0647\u200c\u0627\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0634\u0648\u0646\u062f.<\/p><p data-rm-block-id=\"block-25\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f <strong>\u0635\u0646\u062f\u0648\u0642 \u0646\u0648\u0622\u0648\u0631\u06cc \u0648 \u0634\u06a9\u0648\u0641\u0627\u06cc\u06cc<\/strong>\u060c \u0645\u0648\u0631\u062f \u062d\u0645\u0627\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f:<\/p><ul><li data-rm-block-id=\"block-26\"><strong>\u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0645\u0627\u0644\u06cc (\u0648\u0627\u0645):<\/strong> \u0627\u0639\u0637\u0627\u06cc \u0648\u0627\u0645\u200c\u0647\u0627 \u0648 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u06a9\u0645\u200c\u0628\u0647\u0631\u0647 \u0628\u0631\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u060c \u0635\u0646\u0639\u062a\u06cc\u200c\u0633\u0627\u0632\u06cc\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u0648 <strong>\u0646\u0645\u0648\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0642\u0631\u0636\u200c\u0627\u0644\u062d\u0633\u0646\u0647<\/strong>.<\/li><li data-rm-block-id=\"block-27\"><strong>\u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0636\u0645\u0627\u0646\u062a\u200c\u0646\u0627\u0645\u0647:<\/strong> \u0635\u062f\u0648\u0631 \u0636\u0645\u0627\u0646\u062a\u200c\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0648 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u06cc (\u0645\u0627\u0646\u0646\u062f \u0636\u0645\u0627\u0646\u062a\u200c\u0646\u0627\u0645\u0647 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0645\u0646\u0627\u0642\u0635\u0627\u062a) \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0634\u0631\u06a9\u062a.<\/li><li data-rm-block-id=\"block-28\"><strong>\u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0635\u0627\u062f\u0631\u0627\u062a:<\/strong> \u067e\u0648\u0634\u0634 <strong>\u0628\u062e\u0634\u06cc \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647 \u063a\u0631\u0641\u0647 \u0648 \u062d\u0645\u0644 \u06a9\u0627\u0644\u0627<\/strong> \u0628\u0631\u0627\u06cc \u062d\u0636\u0648\u0631 \u062f\u0631 \u0646\u0645\u0627\u06cc\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc.<\/li><li data-rm-block-id=\"block-29\"><strong>\u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0641\u06a9\u0631\u06cc:<\/strong> <strong>\u062a\u062e\u0641\u06cc\u0641 \u0648 \u062d\u0645\u0627\u06cc\u062a \u0645\u0627\u0644\u06cc<\/strong> \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062b\u0628\u062a \u0639\u0644\u0627\u0626\u0645 \u062a\u062c\u0627\u0631\u06cc \u0648 \u0627\u062e\u062a\u0631\u0627\u0639\u0627\u062a \u062f\u0627\u062e\u0644\u06cc \u0648 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u067e\u0648\u0634\u0634 \u0628\u06cc\u0645\u0647\u200c\u0627\u06cc \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0628\u0631\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0628\u0627 \u0631\u06cc\u0633\u06a9 \u0641\u0646\u06cc \u0628\u0627\u0644\u0627.<\/li><\/ul><h2 data-rm-block-id=\"block-30\"><span class=\"ez-toc-section\" id=\"%D9%81%D8%A7%D8%B2_%D8%AF%D9%88%D9%85_%D8%B4%D8%B1%D8%A7%DB%8C%D8%B7%D8%8C_%D8%B1%D9%88%D8%B4%E2%80%8C%D9%87%D8%A7_%D9%88_%D8%A7%D9%86%D9%88%D8%A7%D8%B9_%D8%B4%D8%B1%DA%A9%D8%AA%E2%80%8C%D9%87%D8%A7%DB%8C_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86\"><\/span><strong>\u0641\u0627\u0632 \u062f\u0648\u0645: \u0634\u0631\u0627\u06cc\u0637\u060c \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p data-rm-block-id=\"block-31\">\u0645\u0633\u06cc\u0631 \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0634\u062f\u0646 \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u062f\u0642\u06cc\u0642 <strong>\u0634\u0631\u0627\u06cc\u0637 \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u0642\u0627\u0644\u0628 \u0635\u062d\u06cc\u062d \u0622\u063a\u0627\u0632 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><h3 data-rm-block-id=\"block-32\"><span class=\"ez-toc-section\" id=\"%D8%B4%D8%B1%D8%A7%DB%8C%D8%B7_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86_%D8%B4%D8%AF%D9%86_%DA%86%DB%8C%D8%B3%D8%AA%D8%9F_%D8%A7%D9%84%D8%B2%D8%A7%D9%85%D8%A7%D8%AA_%D8%A7%D8%B5%D9%84%DB%8C\"><\/span><strong>\u0634\u0631\u0627\u06cc\u0637 \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0634\u062f\u0646 \u0686\u06cc\u0633\u062a\u061f (\u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0627\u0635\u0644\u06cc)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p data-rm-block-id=\"block-33\">\u0628\u0631\u0627\u06cc <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong>\u060c \u0631\u0639\u0627\u06cc\u062a \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0645\u0634\u062e\u0635 \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a.<\/p><p data-rm-block-id=\"block-34\">\u0634\u0631\u06a9\u062a \u0628\u0627\u06cc\u062f \u062f\u0627\u0631\u0627\u06cc <strong>\u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc \u0648 \u0627\u062e\u062a\u0635\u0627\u0635\u06cc<\/strong> \u0628\u0627\u0634\u062f:<\/p><ol><li><strong>\u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u0639\u0645\u0648\u0645\u06cc (\u0633\u0627\u062e\u062a\u0627\u0631\u06cc):<\/strong><ul><li data-rm-block-id=\"block-35\"><strong>\u0633\u0627\u062e\u062a\u0627\u0631 \u062d\u0642\u0648\u0642\u06cc:<\/strong> \u0634\u0631\u06a9\u062a \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0631\u0633\u0645\u06cc \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f (\u0633\u0647\u0627\u0645\u06cc \u062e\u0627\u0635 \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f).<\/li><li data-rm-block-id=\"block-36\"><strong>\u0646\u06cc\u0631\u0648\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u0645\u062a\u062e\u0635\u0635:<\/strong> \u062d\u062f\u0627\u0642\u0644 <strong>\u06cc\u06a9 \u0633\u0648\u0645<\/strong> \u0627\u0632 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0628\u0627\u06cc\u062f \u062f\u0631 \u062d\u0648\u0632\u0647 R&amp;D \u0641\u0639\u0627\u0644 \u0628\u0627\u0634\u0646\u062f \u0648 \u0645\u062f\u0631\u06a9 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u06cc \u06cc\u0627 \u0628\u0627\u0644\u0627\u062a\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/li><li data-rm-block-id=\"block-37\"><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u062a\u062e\u0635\u0635:<\/strong> \u062d\u062f\u0627\u0642\u0644 \u06cc\u06a9 \u0646\u0641\u0631 \u0627\u0632 \u0627\u0639\u0636\u0627\u06cc \u0647\u06cc\u0626\u062a \u0645\u062f\u06cc\u0631\u0647 \u0628\u0627\u06cc\u062f \u0645\u062f\u0631\u06a9 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u06cc \u06cc\u0627 \u0628\u0627\u0644\u0627\u062a\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/li><li data-rm-block-id=\"block-38\"><strong>\u0633\u0627\u0628\u0642\u0647 \u0645\u0627\u0644\u06cc:<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u062d\u062a\u06cc \u0627\u06af\u0631 \u0635\u0641\u0631 \u0628\u0627\u0634\u062f) \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a.<\/li><\/ul><\/li><li><strong>\u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u0627\u062e\u062a\u0635\u0627\u0635\u06cc (\u0641\u0646\u0627\u0648\u0631\u06cc):<\/strong><ul><li data-rm-block-id=\"block-39\"><strong>\u0627\u0644\u0632\u0627\u0645 \u0641\u0646\u06cc (\u062f\u0627\u0646\u0634\u200c\u0641\u0646\u06cc):<\/strong> \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc \u0628\u0627\u06cc\u062f \u062f\u0627\u0631\u0627\u06cc <strong>\u0633\u0637\u062d \u0641\u0646\u0627\u0648\u0631\u06cc \u0628\u0627\u0644\u0627<\/strong> \u0628\u0627\u0634\u0646\u062f \u0648 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062f\u0627\u0646\u0634 \u0641\u0646\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f.<\/li><li data-rm-block-id=\"block-40\"><strong>\u0627\u0644\u0632\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc (\u062c\u0647\u062a \u062a\u0645\u062f\u06cc\u062f):<\/strong> \u062f\u0631 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0628\u0639\u062f\u06cc\u060c \u062d\u062f\u0627\u0642\u0644 \u062f\u0631\u0635\u062f \u0645\u0634\u062e\u0635\u06cc \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0634\u0631\u06a9\u062a \u0628\u0627\u06cc\u062f \u0627\u0632 <strong>\u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646<\/strong> (\u0641\u0631\u0648\u0634 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u0623\u06cc\u06cc\u062f\u0634\u062f\u0647) \u0628\u0627\u0634\u062f.<\/li><\/ul><\/li><\/ol><h3 data-rm-block-id=\"block-41\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%86%D9%88%D8%A7%D8%B9_%D8%B4%D8%B1%DA%A9%D8%AA%E2%80%8C%D9%87%D8%A7%DB%8C_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86_%D8%A8%D8%B1%D8%A7%D8%B3%D8%A7%D8%B3_%D9%82%D9%88%D8%A7%D9%86%DB%8C%D9%86_%D8%AC%D8%AF%DB%8C%D8%AF_%D9%88_%D9%85%D9%82%DB%8C%D8%A7%D8%B3_%D8%AA%D9%88%D9%84%DB%8C%D8%AF\"><\/span><strong>\u0627\u0646\u0648\u0627\u0639 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 (\u0628\u0631\u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062c\u062f\u06cc\u062f \u0648 \u0645\u0642\u06cc\u0627\u0633 \u062a\u0648\u0644\u06cc\u062f)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p data-rm-block-id=\"block-42\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0646\u0638\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f \u06a9\u0647 <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u062f\u0631 \u0642\u0627\u0644\u0628\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0645\u06a9\u0627\u0646\u200c\u067e\u0630\u06cc\u0631 \u0627\u0633\u062a. \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u0644\u0627\u0642 \u0648 \u0646\u0648\u0622\u0648\u0631 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f.<\/p><table><thead><tr><td data-rm-block-id=\"block-44\"><strong>\u0646\u0648\u0639 \u0634\u0631\u06a9\u062a<\/strong><\/td><td data-rm-block-id=\"block-45\"><strong>\u0634\u0631\u0627\u06cc\u0637 \u0627\u0635\u0644\u06cc \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 (\u062a\u0644\u0641\u06cc\u0642 \u0642\u062f\u06cc\u0645 \u0648 \u062c\u062f\u06cc\u062f)<\/strong><\/td><td data-rm-block-id=\"block-46\"><strong>\u0633\u0642\u0641 \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 \u0645\u0632\u06cc\u062a<\/strong><\/td><\/tr><\/thead><tbody><tr><td data-rm-block-id=\"block-47\"><strong>\u0646\u0648\u067e\u0627<\/strong><\/td><td data-rm-block-id=\"block-48\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u06a9\u0645\u200c\u0633\u0627\u0628\u0642\u0647\u060c \u0628\u062f\u0648\u0646 \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0628\u0627 \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0645 (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0632\u06cc\u0631 \u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646). \u0645\u062d\u0635\u0648\u0644 \u062d\u062f\u0627\u0642\u0644 \u0628\u0647 \u0645\u0631\u062d\u0644\u0647 \u0646\u0645\u0648\u0646\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0631\u0633\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f.<\/td><td data-rm-block-id=\"block-49\">\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc\u060c \u0631\u0634\u062f \u0648 \u0645\u0642\u06cc\u0627\u0633\u200c\u067e\u0630\u06cc\u0631\u06cc \u0627\u0633\u062a. \u0633\u0637\u062d \u0641\u0646\u0627\u0648\u0631\u06cc \u0628\u0627\u0644\u0627 \u0648 \u0633\u0642\u0641 \u0645\u0639\u0627\u0641\u06cc\u062a \u06a9\u0645\u062a\u0631.<\/td><\/tr><tr><td data-rm-block-id=\"block-50\"><strong>\u0646\u0648\u0622\u0648\u0631 (\u0645\u0639\u0627\u062f\u0644 \u062a\u0648\u0644\u06cc\u062f\u06cc)<\/strong><\/td><td data-rm-block-id=\"block-51\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0647 \u0628\u0644\u0648\u063a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0622\u062e\u0631\u06cc\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0627\u0632 \u0633\u0642\u0641 \u0645\u0634\u062e\u0635\u06cc (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646) \u0641\u0631\u0627\u062a\u0631 \u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/td><td data-rm-block-id=\"block-52\">\u0633\u0642\u0641 \u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u0627\u0644\u0627\u062a\u0631 (\u062a\u0627 \u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646). \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u062d\u0641\u0638 \u062a\u0648\u0644\u06cc\u062f \u0648 R&amp;D.<\/td><\/tr><tr><td data-rm-block-id=\"block-53\"><strong>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u0631 \u062f\u0631 \u067e\u0627\u0631\u06a9\u200c\u0647\u0627\u06cc \u0639\u0644\u0645 \u0648 \u0641\u0646\u0627\u0648\u0631\u06cc<\/strong><\/td><td data-rm-block-id=\"block-54\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u062d\u062a \u062d\u0645\u0627\u06cc\u062a \u0645\u0631\u0627\u06a9\u0632 \u0631\u0634\u062f \u0648 \u067e\u0627\u0631\u06a9\u200c\u0647\u0627.<\/td><td data-rm-block-id=\"block-55\">\u0645\u0639\u0627\u0641\u06cc\u062a \u062a\u0627 <strong>\u06f2\u06f0<\/strong><strong> \u0633\u0627\u0644<\/strong> (\u0628\u0647 \u062f\u0644\u06cc\u0644 \u0642\u0627\u0646\u0648\u0646 \u0645\u0646\u0627\u0637\u0642 \u0622\u0632\u0627\u062f \u0648 \u0648\u06cc\u0698\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc) \u0648 \u0633\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0623\u06cc\u06cc\u062f\u06cc\u0647.<\/td><\/tr><\/tbody><\/table><p data-rm-block-id=\"block-56\"><strong>\u0646\u06a9\u062a\u0647 \u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f:<\/strong> \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u06cc\u062f \u0628\u0631 \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 <strong>\u0646\u0648\u0639 \u0645\u062d\u0635\u0648\u0644 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc \u0641\u0646\u0627\u0648\u0631\u06cc<\/strong> \u062a\u0623\u06a9\u06cc\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0627\u0631\u062f \u0648 \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc\u200c\u0647\u0627 \u0628\u0627 \u0646\u06af\u0627\u0647 \u0628\u0647 <strong>\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0645\u0642\u06cc\u0627\u0633 \u062a\u0648\u0644\u06cc\u062f<\/strong> \u0628\u0647\u200c\u0631\u0648\u0632 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.<\/p><h3 data-rm-block-id=\"block-57\"><span class=\"ez-toc-section\" id=\"%D9%86%D8%AD%D9%88%D9%87_%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D9%87%D8%8C_%D8%AB%D8%A8%D8%AA_%D9%88_%D8%A7%D8%B3%D8%AA%D8%B9%D9%84%D8%A7%D9%85_%D8%B4%D8%B1%DA%A9%D8%AA_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86\"><\/span><strong>\u0646\u062d\u0648\u0647 \u0645\u0631\u0627\u062c\u0639\u0647\u060c \u062b\u0628\u062a \u0648 \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ol><li><strong>\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 (\u062f\u0648 \u0645\u0631\u062d\u0644\u0647):<\/strong><ul><li data-rm-block-id=\"block-58\"><strong>\u0645\u0631\u062d\u0644\u0647 <\/strong><strong>\u06f1: <\/strong><strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u0639\u0627\u062f\u06cc:<\/strong> \u0627\u0628\u062a\u062f\u0627 \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0639\u0627\u062f\u06cc (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0633\u0647\u0627\u0645\u06cc \u062e\u0627\u0635) \u0634\u0631\u06a9\u062a \u0631\u0627 \u062f\u0631 <strong>\u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u062b\u0628\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 (<\/strong><strong>irsherkat.ssaa.ir<\/strong><strong>)<\/strong> \u062b\u0628\u062a \u06a9\u0646\u06cc\u062f.<\/li><li data-rm-block-id=\"block-59\"><strong>\u0645\u0631\u062d\u0644\u0647 <\/strong><strong>\u06f2: <\/strong><strong>\u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062a\u0623\u06cc\u06cc\u062f\u06cc\u0647 \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646:<\/strong> \u0633\u067e\u0633 \u0628\u0627\u06cc\u062f \u0628\u0647 <strong>\u0633\u0627\u0645\u0627\u0646\u0647 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648 \u062a\u0634\u062e\u06cc\u0635 \u0635\u0644\u0627\u062d\u06cc\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 (<\/strong><a href=\"https:\/\/daneshbonyan.ir\/\" target=\"_blank\" rel=\"noopener\"><strong>www.daneshbonyan.ir<\/strong><\/a><strong>)<\/strong> \u0645\u0631\u0627\u062c\u0639\u0647 \u0648 \u0628\u0627 \u0634\u0646\u0627\u0633\u0647 \u0645\u0644\u06cc\u060c \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u0627 \u062b\u0628\u062a \u06a9\u0646\u06cc\u062f.<\/li><\/ul><\/li><li data-rm-block-id=\"block-60\"><strong>\u0641\u0631\u0622\u06cc\u0646\u062f \u062b\u0628\u062a \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647<\/strong><strong>:<\/strong> \u062b\u0628\u062a \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0634\u0627\u0645\u0644 \u062a\u06a9\u0645\u06cc\u0644 <strong>\u06f9<\/strong><strong> \u0628\u062e\u0634<\/strong> \u0627\u0635\u0644\u06cc \u0627\u0633\u062a: \u0645\u0634\u062e\u0635\u0627\u062a \u06a9\u0644\u06cc\u060c \u0647\u06cc\u0626\u062a \u0645\u062f\u06cc\u0631\u0647\u060c \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u060c \u0645\u062d\u0644 \u0627\u0633\u062a\u0642\u0631\u0627\u0631\u060c \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u062b\u0628\u062a \u06a9\u0627\u0644\u0627\u0647\u0627\/\u062e\u062f\u0645\u0627\u062a \u0645\u0648\u0631\u062f \u0627\u062f\u0639\u0627.<\/li><li data-rm-block-id=\"block-61\"><strong>\u0632\u0645\u0627\u0646\u200c\u0628\u0646\u062f\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc:<\/strong> \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0627\u0632 \u0632\u0645\u0627\u0646 \u062b\u0628\u062a \u062a\u0627 \u0635\u062f\u0648\u0631 \u06af\u0648\u0627\u0647\u06cc\u060c \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u06cc\u0646 <strong>\u06f3<\/strong><strong> \u062a\u0627 <\/strong><strong>\u06f6<\/strong><strong> \u0645\u0627\u0647<\/strong> \u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0628\u0631\u062f \u06a9\u0647 \u0628\u0633\u062a\u0647 \u0628\u0647 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a.<\/li><li data-rm-block-id=\"block-62\"><strong>\u0646\u062d\u0648\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0627\u0633\u062a\u0639\u0644\u0627\u0645:<\/strong> \u062a\u0646\u0647\u0627 \u0645\u0631\u062c\u0639 \u0631\u0633\u0645\u06cc \u0648 \u0645\u0639\u062a\u0628\u0631 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0648\u0636\u0639\u06cc\u062a \u0648 \u0627\u0639\u062a\u0628\u0627\u0631 \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646\u06cc \u06cc\u06a9 \u0634\u0631\u06a9\u062a\u060c <strong>\u0633\u0627\u0645\u0627\u0646\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646<\/strong>\u00a0\u0627\u0633\u062a.<\/li><\/ol><h2 data-rm-block-id=\"block-63\"><span class=\"ez-toc-section\" id=\"%D9%81%D8%A7%D8%B2_%D8%B3%D9%88%D9%85_%D9%85%D8%B3%DB%8C%D8%B1_%D8%AA%D8%B6%D9%85%DB%8C%D9%86_%D9%85%D8%B9%D8%A7%D9%81%DB%8C%D8%AA%E2%80%8C%D9%87%D8%A7%D8%8C_%D8%B4%D8%B1%D8%A7%DB%8C%D8%B7_%D8%AA%D8%A3%DB%8C%DB%8C%D8%AF_%D9%85%D8%AD%D8%B5%D9%88%D9%84_%D9%88_%D9%BE%D8%A7%DB%8C%D8%B4_%D8%B3%D8%A7%D9%84%D8%A7%D9%86%D9%87\"><\/span><strong>\u0641\u0627\u0632 \u0633\u0648\u0645: \u0645\u0633\u06cc\u0631 \u062a\u0636\u0645\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u060c \u0634\u0631\u0627\u06cc\u0637 \u062a\u0623\u06cc\u06cc\u062f \u0645\u062d\u0635\u0648\u0644 \u0648 \u067e\u0627\u06cc\u0634 \u0633\u0627\u0644\u0627\u0646\u0647<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p data-rm-block-id=\"block-64\">\u0641\u0631\u0622\u06cc\u0646\u062f <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u062f\u0642\u062a \u0648 \u062a\u0648\u062c\u0647 \u062e\u0627\u0635\u06cc \u0627\u0633\u062a.<\/p><p data-rm-block-id=\"block-65\">\u0628\u0632\u0631\u06af\u062a\u0631\u06cc\u0646 \u0686\u0627\u0644\u0634\u060c \u062a\u0628\u062f\u06cc\u0644 \u06af\u0648\u0627\u0647\u06cc \u0634\u0631\u06a9\u062a \u0628\u0647 <strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u0642\u0639\u06cc<\/strong> \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u062f\u0631\u06a9 \u062f\u0642\u06cc\u0642 \u062a\u0648\u0627\u0644\u06cc \u062b\u0628\u062a \u0648 \u0642\u0627\u0646\u0648\u0646\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0633\u062a.<\/p><h3 data-rm-block-id=\"block-66\"><span class=\"ez-toc-section\" id=\"%D8%B4%D8%B1%D8%A7%DB%8C%D8%B7_%D8%AF%D8%B1%DB%8C%D8%A7%D9%81%D8%AA_%D8%AA%D8%A7%DB%8C%DB%8C%D8%AF%DB%8C%D9%87_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86%DB%8C_%D9%85%D8%AD%D8%B5%D9%88%D9%84%D8%A7%D8%AA_%D8%B4%D8%B1%DA%A9%D8%AA_%D8%AA%D9%88%D8%AC%D9%87_%D8%A8%D9%87_%D8%AA%D9%88%D8%A7%D9%84%DB%8C_%D8%AD%DB%8C%D8%A7%D8%AA%DB%8C\"><\/span><strong>\u0634\u0631\u0627\u06cc\u0637 \u062f\u0631\u06cc\u0627\u0641\u062a \u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0634\u0631\u06a9\u062a (\u062a\u0648\u062c\u0647 \u0628\u0647 \u062a\u0648\u0627\u0644\u06cc \u062d\u06cc\u0627\u062a\u06cc)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p data-rm-block-id=\"block-67\"><strong>\u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0623\u06cc\u06cc\u062f\u06cc\u0647 \u062f\u0648 \u0645\u0631\u062d\u0644\u0647\u200c\u0627\u06cc \u0627\u0633\u062a:<\/strong> <strong>\u062a\u0623\u06cc\u06cc\u062f \u0634\u0631\u06a9\u062a<\/strong> \u2b05\ufe0f <strong>\u062a\u0623\u06cc\u06cc\u062f \u0645\u062d\u0635\u0648\u0644<\/strong>.<\/p><ul><li data-rm-block-id=\"block-68\"><strong>\u062a\u0623\u06cc\u06cc\u062f \u0635\u0644\u0627\u062d\u06cc\u062a \u0634\u0631\u06a9\u062a:<\/strong> \u0627\u0628\u062a\u062f\u0627 \u0634\u0631\u06a9\u062a \u0628\u0627\u06cc\u062f \u0627\u0632 \u0646\u0638\u0631 \u0641\u0646\u06cc \u0648 \u0646\u06cc\u0631\u0648\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u0628\u0647 \u062a\u0623\u06cc\u06cc\u062f \u06a9\u0627\u0631\u06af\u0631\u0648\u0647 \u0628\u0631\u0633\u062f.<\/li><li data-rm-block-id=\"block-69\"><strong>\u062a\u0623\u06cc\u06cc\u062f \u0645\u062d\u0635\u0648\u0644 \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646:<\/strong> \u067e\u0633 \u0627\u0632 \u062a\u0623\u06cc\u06cc\u062f \u0634\u0631\u06a9\u062a\u060c \u0645\u062d\u0635\u0648\u0644 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0622\u0646 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc <strong>\u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc \u0641\u0646\u06cc<\/strong>\u060c <strong>\u0633\u062e\u062a\u06cc \u06a9\u067e\u06cc\u200c\u0628\u0631\u062f\u0627\u0631\u06cc<\/strong> \u0648 <strong>\u0646\u0648\u0622\u0648\u0631\u06cc<\/strong> \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li><\/ul><p data-rm-block-id=\"block-70\"><strong>\u0646\u06a9\u062a\u0647:<\/strong> \u0627\u06af\u0631 \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u0627\u0645\u0627 \u0645\u062d\u0635\u0648\u0644\u06cc \u06a9\u0647 \u0645\u06cc\u200c\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u062a\u0648\u0633\u0637 \u06a9\u0627\u0631\u06af\u0631\u0648\u0647 \u062a\u0623\u06cc\u06cc\u062f \u0646\u0634\u0648\u062f\u060c \u062f\u0631\u0622\u0645\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0622\u0646 \u0645\u062d\u0635\u0648\u0644 <strong>\u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a <\/strong><strong>\u06f1\u06f5<\/strong><strong> \u0633\u0627\u0644\u0647 \u0646\u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f<\/strong>. <strong>\u0627\u06cc\u0646\u062c\u0627\u0633\u062a \u06a9\u0647 \u0646\u0642\u0634 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u062d\u06cc\u062d \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/strong><\/p><h3 data-rm-block-id=\"block-71\"><span class=\"ez-toc-section\" id=\"%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%AC%D9%87%D8%B4_%D8%AA%D9%88%D9%84%DB%8C%D8%AF_%D8%AF%D8%A7%D9%86%D8%B4_%D8%A8%D9%86%DB%8C%D8%A7%D9%86\"><\/span><strong>\u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p data-rm-block-id=\"block-72\">\u0642\u0627\u0646\u0648\u0646 \u062c\u0647\u0634 \u062a\u0648\u0644\u06cc\u062f\u060c \u0636\u0645\u0627\u0646\u062a \u0627\u062c\u0631\u0627\u06cc\u06cc \u0642\u0648\u06cc\u200c\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u062c\u0646\u0628\u0647 \u0622\u0646\u060c <strong>\u0644\u0632\u0648\u0645 \u062a\u062e\u0635\u06cc\u0635 \u0628\u062e\u0634\u06cc \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0645\u0639\u0627\u0641 \u0628\u0647 \u062a\u062d\u0642\u06cc\u0642 \u0648 \u062a\u0648\u0633\u0639\u0647 \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647<\/strong> \u0627\u0633\u062a \u062a\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u0634\u0648\u062f \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0635\u0631\u0641 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0641\u0646\u0627\u0648\u0631\u0627\u0646\u0647 \u0648 \u062c\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u0646\u0634\u0648\u062f.<\/p><h3 data-rm-block-id=\"block-73\"><span class=\"ez-toc-section\" id=\"%D8%A7%D8%B9%D8%AA%D8%A8%D8%A7%D8%B1%D8%8C_%D8%AA%D9%85%D8%AF%DB%8C%D8%AF_%D9%88_%D9%BE%D8%A7%DB%8C%D8%B4_%D8%B3%D8%A7%D9%84%D8%A7%D9%86%D9%87\"><\/span><strong>\u0627\u0639\u062a\u0628\u0627\u0631\u060c \u062a\u0645\u062f\u06cc\u062f \u0648 \u067e\u0627\u06cc\u0634 \u0633\u0627\u0644\u0627\u0646\u0647<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li style=\"list-style-type: none;\"><ul><li data-rm-block-id=\"block-74\"><strong>\u0645\u062f\u062a \u0627\u0639\u062a\u0628\u0627\u0631 \u0648 \u062a\u0645\u062f\u06cc\u062f:<\/strong> \u062a\u0623\u06cc\u06cc\u062f\u06cc\u0647 \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646\u06cc <strong>\u062f\u0627\u0626\u0645\u06cc \u0646\u06cc\u0633\u062a<\/strong> \u0648 \u0628\u0633\u062a\u0647 \u0628\u0647 \u0646\u0648\u0639 \u0634\u0631\u06a9\u062a <strong>\u06f2<\/strong><strong> \u062a\u0627 <\/strong><strong>\u06f3<\/strong><strong> \u0633\u0627\u0644<\/strong> \u0627\u0639\u062a\u0628\u0627\u0631 \u062f\u0627\u0631\u062f. \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u0642\u0628\u0644 \u0627\u0632 \u0627\u062a\u0645\u0627\u0645 \u0627\u0639\u062a\u0628\u0627\u0631\u060c \u0645\u062c\u062f\u062f\u0627\u064b \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 <strong>daneshbonyan.ir<\/strong> \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f \u062f\u0647\u0646\u062f.<\/li><\/ul><\/li><\/ul><p data-rm-block-id=\"block-75\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632\u060c \u0645\u0631\u0627\u062d\u0644 <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0631\u0627 \u0645\u062c\u062f\u062f\u0627\u064b \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f.<\/p><ul><li data-rm-block-id=\"block-76\"><strong>\u0647\u0632\u06cc\u0646\u0647 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062c\u062f\u062f:<\/strong> \u0641\u0631\u0622\u06cc\u0646\u062f \u0628\u0631\u0631\u0633\u06cc \u0645\u062c\u062f\u062f\u060c \u062f\u0627\u0631\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647 \u0627\u0646\u062f\u06a9\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u062e\u0631\u06cc\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0642\u0641 \u0641\u0631\u0648\u0634 \u0634\u0631\u06a9\u062a \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li><\/ul><h2 data-rm-block-id=\"block-77\"><span class=\"ez-toc-section\" id=\"%D9%86%D8%AA%DB%8C%D8%AC%D9%87%E2%80%8C%DA%AF%DB%8C%D8%B1%DB%8C_%D9%88_%D8%B1%D8%A7%D9%87%DA%A9%D8%A7%D8%B1_%D8%AA%D8%B6%D9%85%DB%8C%D9%86_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C_%D8%A8%D8%A7_%DA%A9%D8%A7%D8%B1%D8%A7\"><\/span><strong>\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0631\u0627\u0647\u06a9\u0627\u0631 \u062a\u0636\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627 \u06a9\u0627\u0631\u0627<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p data-rm-block-id=\"block-78\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u0635\u062d\u06cc\u062d <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0645\u0648\u0641\u0642\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0646\u062c\u0631 \u0634\u0648\u062f.<\/p><p data-rm-block-id=\"block-79\">\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646\u060c \u06cc\u06a9 \u0645\u0633\u06cc\u0631 \u067e\u0631 \u0627\u0632 \u06a9\u0627\u063a\u0630\u0628\u0627\u0632\u06cc \u0648 \u062c\u0632\u0626\u06cc\u0627\u062a \u0641\u0646\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06a9\u0648\u0686\u06a9\u200c\u062a\u0631\u06cc\u0646 \u0627\u0634\u062a\u0628\u0627\u0647 \u062f\u0631 \u0622\u0646 (\u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u062f\u0631 \u062a\u0641\u06a9\u06cc\u06a9 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0645\u0639\u0627\u0641 \u0648 \u063a\u06cc\u0631\u0645\u0639\u0627\u0641 \u06cc\u0627 \u0639\u062f\u0645 \u0631\u0639\u0627\u06cc\u062a \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062c\u062f\u06cc\u062f) \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0644\u063a\u0648 \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 \u062a\u0639\u0644\u0642 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646 \u0645\u0646\u062c\u0631 \u0634\u0648\u062f.<\/p><p data-rm-block-id=\"block-80\">\u0645\u0627 \u062f\u0631 <strong>\u0634\u0631\u06a9\u062a \u06a9\u0627\u0631\u0627<\/strong>\u060c \u0628\u0627 \u062a\u062e\u0635\u0635 \u0645\u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u0627\u0631\u062a\u0627\u067e\u200c\u0647\u0627\u060c \u0641\u0631\u0622\u06cc\u0646\u062f \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0634\u062f\u0646\u060c \u062b\u0628\u062a \u0645\u062d\u0635\u0648\u0644 \u0648 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647\u200c\u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u06cc\u0645 \u06a9\u0647 \u0634\u0645\u0627 <strong>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0642\u0627\u0646\u0648\u0646\u06cc<\/strong> \u0631\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f \u0648 \u067e\u0631\u0648\u0646\u062f\u0647 \u0634\u0645\u0627 \u062f\u0631 \u0645\u0642\u0627\u0628\u0644 \u0647\u0631\u06af\u0648\u0646\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u060c \u06a9\u0627\u0645\u0644\u0627\u064b <strong>\u0642\u0627\u0628\u0644 \u062f\u0641\u0627\u0639<\/strong> \u0628\u0627\u0634\u062f. \u062a\u0648\u0633\u0639\u0647 \u0648 \u0631\u0634\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u062a\u0646\u0647\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u0627\u0645\u06a9\u0627\u0646\u200c\u067e\u0630\u06cc\u0631 \u0627\u0633\u062a.<\/p><p data-rm-block-id=\"block-82\">\u0622\u06cc\u0627 \u0646\u06af\u0631\u0627\u0646 \u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u062b\u0628\u062a\u060c \u0633\u0642\u0641 \u0645\u0639\u0627\u0641\u06cc\u062a \u06cc\u0627 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0628\u0647 \u0645\u0645\u06cc\u0632\u06cc\u0646 \u0647\u0633\u062a\u06cc\u062f\u061f \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0645\u062a\u062e\u0635\u0635\u0627\u0646 \u0645\u0627 \u0628\u0633\u067e\u0627\u0631\u06cc\u062f. \u0647\u0645\u06cc\u0646 \u062d\u0627\u0644\u0627 <strong>\u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong> \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 \u06a9\u0627\u0631\u0627 \u0622\u063a\u0627\u0632 \u06a9\u0646\u06cc\u062f.<\/p><p data-rm-block-id=\"block-83\">\u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u0641\u0631\u0622\u06cc\u0646\u062f <strong>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/strong>\u060c \u0647\u0645\u06cc\u0646 \u062d\u0627\u0644\u0627 \u062f\u0631 <a href=\"https:\/\/karatab.com\/en\/contact\/\"><strong>\u062a\u0645\u0627\u0633 \u0628\u0627\u00a0\u062a\u06cc\u0645 \u06a9\u0627\u0631\u0627<\/strong><\/a> \u0633\u0648\u0627\u0644\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0645\u0637\u0631\u062d \u06a9\u0646\u06cc\u062f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd1830f e-flex e-con-boxed e-con e-parent\" data-id=\"cd1830f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eef0bc4 elementor-widget elementor-widget-mfn_faq\" data-id=\"eef0bc4\" data-element_type=\"widget\" data-widget_type=\"mfn_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"faq\"><h4 class=\"heading\">\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644 \u062f\u0631 \u0645\u0648\u0631\u062f \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646<\/h4><div class=\"mfn-acc faq_wrapper\"><div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">1<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>\u0622\u06cc\u0627 \u062a\u0645\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0633\u062a\u061f<\/div><div class=\"answer\"><p>\u062e\u06cc\u0631\u061b \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u062a\u0646\u0647\u0627 \u0634\u0627\u0645\u0644 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062d\u0627\u0635\u0644 \u0627\u0632 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u00ab\u062a\u0627\u06cc\u06cc\u062f \u0634\u062f\u0647\u00bb \u062a\u0648\u0633\u0637 \u0645\u0639\u0627\u0648\u0646\u062a \u0639\u0644\u0645\u06cc \u0648 \u0641\u0646\u0627\u0648\u0631\u06cc \u0627\u0633\u062a. \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0639\u0627\u062f\u06cc \u06cc\u0627 \u0633\u0627\u06cc\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0634\u0631\u06a9\u062a\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0627\u062f\u06cc (\u06f2\u06f5\u066a \u0633\u0648\u062f \u062e\u0627\u0644\u0635) \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">2<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>\u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0686\u0646\u062f \u0633\u0627\u0644 \u0627\u0633\u062a\u061f<\/div><div class=\"answer\"><p>\u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646\u060c \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u00ab\u0646\u0648\u067e\u0627 \u0646\u0648\u0639 \u06f1\u00bb \u0648 \u00ab\u062a\u0648\u0644\u06cc\u062f\u06cc \u0646\u0648\u0639 \u06f1\u00bb \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u0627\u06cc\u06cc\u062f \u0634\u062f\u0647 \u062e\u0648\u062f \u062a\u0627 <strong>\u06f1\u06f5<\/strong> <strong>\u0633\u0627\u0644<\/strong> \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0633\u0627\u06cc\u0631 \u062f\u0633\u062a\u0647\u200c\u0647\u0627\u060c \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u00ab\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u00bb \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">3<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>\u062a\u0641\u0627\u0648\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0646\u0648\u0639 \u06f1 \u0648 \u0646\u0648\u0639 \u06f2 \u0686\u06cc\u0633\u062a\u061f<\/div><div class=\"answer\"><p>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0646\u0648\u0639 \u06f1 (\u0646\u0648\u067e\u0627 \u06cc\u0627 \u062a\u0648\u0644\u06cc\u062f\u06cc) \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u06f1\u06f0\u06f0 \u062f\u0631\u0635\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0628\u0631\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u062e\u0648\u062f \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u0646\u062f. \u0627\u0645\u0627 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0646\u0648\u0639 \u06f2 (\u0641\u0646\u0627\u0648\u0631) \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u06a9\u0627\u0645\u0644 \u0646\u06cc\u0633\u062a\u0646\u062f \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0634\u0648\u0642\u200c\u0647\u0627\u06cc \u00ab\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u062d\u0642\u06cc\u0642 \u0648 \u062a\u0648\u0633\u0639\u0647\u00bb \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">4<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>\u0622\u06cc\u0627 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0645\u0639\u0627\u0641\u060c \u0645\u0644\u0632\u0645 \u0628\u0647 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f\u061f<\/div><div class=\"answer\"><p>\u0628\u0644\u0647\u061b \u06cc\u06a9\u06cc \u0627\u0632 \u0634\u0631\u0648\u0637 \u0627\u0635\u0644\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0645\u0648\u0639\u062f \u0645\u0642\u0631\u0631 (\u067e\u0627\u06cc\u0627\u0646 \u062a\u06cc\u0631\u0645\u0627\u0647 \u0628\u0631\u0627\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc) \u0648 \u0627\u0646\u062c\u0627\u0645 \u062a\u06a9\u0627\u0644\u06cc\u0641 \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u0627\u0646\u0646\u062f \u067e\u0644\u0645\u0628 \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0639\u062f\u0645 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0628\u0627\u0639\u062b \u0627\u0628\u0637\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 \u062a\u0639\u0644\u0642 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><\/div><\/div>\n<div class=\"question\" tabindex=\"0\" role=\"link\"><div class=\"title\"><span class=\"num\">5<\/span><i class=\"icon-plus acc-icon-plus\" aria-hidden=\"true\"><\/i><i class=\"icon-minus acc-icon-minus\" aria-hidden=\"true\"><\/i>\u0686\u06af\u0648\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0632 \u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u062d\u0642\u06cc\u0642 \u0648 \u062a\u0648\u0633\u0639\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0631\u062f\u061f<\/div><div class=\"answer\"><p>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u0646\u0634\u200c\u0628\u0646\u06cc\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647 \u062f\u0631 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u062a\u062d\u0642\u06cc\u0642 \u0648 \u062a\u0648\u0633\u0639\u0647 (R&amp;D) \u062e\u0648\u062f \u0631\u0627 \u067e\u0633 \u0627\u0632 \u062a\u0627\u06cc\u06cc\u062f \u0645\u0639\u0627\u0648\u0646\u062a \u0639\u0644\u0645\u06cc\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u00bb \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0637\u0639\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0647\u0645\u0627\u0646 \u0633\u0627\u0644 \u06cc\u0627 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u0622\u062a\u06cc \u06a9\u0633\u0631 \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631 \u0628\u0647\u062a\u0631\u06cc\u0646 \u062c\u0627\u06cc\u06af\u0632\u06cc\u0646 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0646\u06cc\u0633\u062a\u0646\u062f.<\/p><\/div><\/div>\n<\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eea284e e-flex e-con-boxed e-con e-parent\" data-id=\"eea284e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7894f5a elementor-widget elementor-widget-button\" data-id=\"7894f5a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635\u06cc \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646\u060c \u0628\u0627 \u062a\u06cc\u0645 \u06a9\u0627\u0631\u0627 \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f: 09025779860<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u062b\u0628\u062a \u0634\u0631\u06a9\u062a \u062f\u0627\u0646\u0634 \u0628\u0646\u06cc\u0627\u0646 \u0646\u0647\u200c\u062a\u0646\u0647\u0627 \u06cc\u06a9 \u0627\u0639\u062a\u0628\u0627\u0631\u060c \u0628\u0644\u06a9\u0647 \u06cc\u06a9 \u0636\u0631\u0648\u0631\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0641\u0646\u0627\u0648\u0631\u0627\u0646\u0647 \u0648 \u0646\u0648\u0622\u0648\u0631\u0627\u0646\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0639\u0646\u0648\u0627\u0646\u060c \u062f\u0631\u0648\u0627\u0632\u0647 \u0648\u0631\u0648\u062f \u0628\u0647 \u062f\u0646\u06cc\u0627\u06cc\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67,65,66],"tags":[70],"class_list":["post-5102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","category-knowledge-based","tag-70"],"_links":{"self":[{"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/posts\/5102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/comments?post=5102"}],"version-history":[{"count":18,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/posts\/5102\/revisions"}],"predecessor-version":[{"id":5167,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/posts\/5102\/revisions\/5167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/media\/5119"}],"wp:attachment":[{"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/media?parent=5102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/categories?post=5102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karatab.com\/en\/wp-json\/wp\/v2\/tags?post=5102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}