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					                   ‫א‬‫א‬‫א‬
                ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                    ‫א‬‫א‬‫א‬‫א‬




    
‫א‬

   ٢٥١
                                                     ٢٥١                                ‫א‬
          
                                                ‫א‬                                



       W،،‫א‬‫א‬،‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                 
                                                              K‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
                                     K‫א‬‫א‬،‫א‬‫א‬
                                                                                                     
‫א‬  ?  ?  ? ‫א‬  ? ‫א‬ ‫א‬  
                             K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
                           K‫א‬‫א‬‫א‬‫א‬‫א‬
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   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
                                                                                               K‫א‬
                                                                                                     
           ‫א‬‫א‬‫א‬‫א‬                                             
                                                                                                     
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                                           
                                                      ٢٥١                                    ‫א‬
         
                                                    ‫א‬                                  



‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                  KE‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                             
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                               
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
                             K‫א‬‫א‬،‫א‬
                                           J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                    K‫א‬‫- א‬
                                                              K‫א‬‫א‬ -
                                                            K‫א‬‫א‬ -
                                                                                         K‫- א‬
                                                                         K‫א‬‫א‬ -
                                                                                                           
                                                   ‫א‬‫א‬‫א‬
                                                ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                                    ‫א‬‫א‬‫א‬‫א‬




                                 ‫א‬
                            ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬




١


                                         -٤-
       ‫א‬‫א‬                                        ٢٥١                                  ‫א‬
  ‫א‬‫א‬‫א‬                            ‫א‬                                   



                                                   
                                                      
                      
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                          
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                                        
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
            K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
             
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                          K‫א‬‫א‬‫א‬
                                  W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                            K‫א‬‫א‬‫א‬‫- א‬
                                                K‫א‬‫א‬‫א‬‫- א‬
                                                                                                      
                                                                                          ‫א‬‫א‬‫א‬
                                                   W‫א‬‫א‬‫א‬‫א‬
                                           K‫א‬‫א‬ J ١
                                                    K‫א‬‫א‬‫א‬ J ٢
                                                                 K‫א‬‫א‬ J ٣
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                                                          -١-
        ‫א‬‫א‬                                   ٢٥١                                  ‫א‬
   ‫א‬‫א‬‫א‬                          ‫א‬                                



                                            ‫א‬‫א‬
                                              ‫א‬
                                    ‫א‬‫א‬W
                                                                         W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
                                                                                       W‫א‬
                                                                    W‫א‬
                                                            K‫א‬‫א‬‫א‬ -
                                               K‫א‬‫א‬‫א‬‫א‬ -
               K‫א‬‫א‬‫א‬‫א‬ -
                                                 K‫א‬‫א‬‫א‬‫א‬ -
                                               
                                             K‫א‬‫א‬‫א‬‫א‬ -
                                           K‫א‬‫א‬‫א‬‫א‬ -
                                                                      W‫א‬E‫א‬F‫א‬
                                                 W‫א‬‫א‬
 ‫א‬K‫א‬ W‫א‬‫א‬ J ١
                                                                         K‫א‬
                                                  
 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٢
                                                                                       
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                  K‫א‬‫א‬‫א‬
                                                                                   
 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٣
        K‫א‬‫א‬‫א‬K‫א‬
                                                                           
 ‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬ J ٤
                                                                                  
 ‫א‬‫א‬‫א‬،،‫א‬‫א‬
                                                                          
 ٪٢٠‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                       
 ‫א‬‫א‬KE‫א‬FEF،‫א‬
 ،‫א‬،‫א‬
                                                     -٢-
        ‫א‬‫א‬                                        ٢٥١                                      ‫א‬
  ‫א‬‫א‬‫א‬                               ‫א‬                                     



                                      
‫א‬‫א‬‫א‬K‫א‬‫א‬،‫א‬
                               
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                         K
                                                                       
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ٥
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‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
                                                                                                
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
                                                                                       K‫א‬‫א‬
                                                                                    W‫א‬
                                                   W‫א‬
                    KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬W‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٢
                                                                                   K‫א‬‫א‬‫א‬
                                                                           
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٣
                                                                K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                 ‫א‬‫א‬
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                                                     ‫א‬‫א‬
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                                            ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                             
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                                              ‫א‬‫א‬‫א‬
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                                              ‫א‬‫א‬‫א‬                                                  
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                                                   ‫א‬‫א‬                                                  

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       ‫א‬‫א‬                                  ٢٥١                                  ‫א‬
  ‫א‬‫א‬‫א‬                         ‫א‬                                



                                              ‫א‬‫א‬
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                                                                            
‫א‬‫א‬
F‫א‬‫א‬‫א‬‫א‬،‫א‬K
                                                                                              
                                                           K‫א‬E
                                    
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                        W‫א‬‫א‬
                                                                                   K‫א‬            ♦

                                                                                 K‫א‬‫א‬            ♦

                                                                                K‫א‬‫א‬             ♦

                                                                                 K‫א‬‫א‬            ♦

                                                                            K‫א‬‫א‬‫א‬             ♦

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                                                                                         W‫א‬
                              
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                                 K‫א‬
                 K‫א‬‫א‬‫א‬
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                                                                                        W‫א‬‫א‬
                                                                   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                             K‫א‬‫א‬‫א‬‫א‬ -
                                                          K‫א‬ -
                                      K‫א‬‫א‬‫א‬‫א‬‫א‬ -
                            K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬ -
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         ‫א‬‫א‬                                    ٢٥١                                   ‫א‬
    ‫א‬‫א‬‫א‬                           ‫א‬                                 



                                                                                           W‫א‬‫א‬
                                                              W،‫א‬‫א‬
                                                                   W‫א‬‫א‬‫א‬‫א‬
                                                                             
  K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫ א‬J ١
                                    
                K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
                                                              
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                             
                                                                      K
  ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                        W‫א‬‫א‬‫א‬‫א‬
                   K‫א‬‫א‬‫א‬W‫א‬‫א‬ J ١
                                    K‫א‬W‫א‬‫א‬ J ٢
  ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬W‫א‬‫א‬ J ٣
                                                                      
              K‫א‬‫א‬‫א‬‫א‬
                                                                         W‫א‬‫א‬
                       
  ٪١٠‫א‬‫א‬‫א‬‫א‬W J ١
                                 K١٠٠{٠٠٠‫א‬‫א‬‫א‬K‫א‬
  ‫א‬‫א‬ W J ٢
                                                                    
  ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                               K‫א‬‫א‬،‫א‬‫א‬
                                                                                            W‫א‬‫א‬
                                                                                   
  ‫א‬E‫א‬F  
  ،‫א‬
                                                        
  ،K‫א‬K
                                                                                                  K



                                                       -٥-
       ‫א‬‫א‬                                             ٢٥١                                   ‫א‬
  ‫א‬‫א‬‫א‬                                    ‫א‬                                



                                     W‫א‬‫א‬‫א‬
                              K‫א‬ -
                                                       K‫א‬ -
                                               K‫א‬، -
                                                                                             K -
                                                                                          K -
                                                                                                                  
                                                                                             W‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
    W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                                                                                  
              
           ‫א‬‫א‬W‫א‬
                                                                          E‫א‬‫א‬F‫א‬‫א‬‫א‬
                  ‫א‬‫א‬‫א‬٪٤٠
           ٪١٠‫א‬W‫א‬
                                                                    E‫א‬‫א‬F‫א‬‫א‬‫א‬
                                        K‫א‬
           W‫א‬
                                                                      ‫א‬F‫א‬‫א‬‫א‬‫א‬
           ‫א‬٪٣‫א‬
                                                                               E‫א‬
                                                 K‫א‬
                                                                                                           




                                                              -٦-
       ‫א‬‫א‬                               ٢٥١                             ‫א‬
  ‫א‬‫א‬‫א‬                     ‫א‬                           



                                        ‫א‬‫א‬
                                       ‫א‬‫א‬
                                             
                                                     W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                  K‫א‬‫א‬ -
                                                              K‫א‬‫א‬ -
                                                               K‫א‬‫א‬‫א‬ -
                                                                   K‫א‬‫א‬ -
                                                                                               
                                                                    W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                              K‫א‬‫א‬‫א‬
                                                                                              




                                                 -٧-
        ‫א‬‫א‬                                      ٢٥١                                      ‫א‬
  ‫א‬‫א‬‫א‬                              ‫א‬                                    



                                                                        W‫א‬‫א‬W
K
‫א‬‫א‬‫א‬،‫א‬
                                                                                                              
‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                       W‫א‬‫א‬‫א‬
                                                                                K‫א‬‫א‬‫ א‬J ١
                                                                                            K‫ א‬J ٢
                                                                          K‫א‬‫א‬ J ٣
                                                                       K‫א‬‫א‬ J ٤
                                   
‫א‬‫א‬‫א‬‫א‬ J ٥
                                                                                                  K‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
                                                                                      K‫א‬
                                                                                                                  
                                                                            W‫א‬‫א‬‫א‬W
                                                W‫א‬‫א‬‫א‬‫א‬‫א‬
                       K‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬‫א‬‫- א‬
                                                 K‫א‬‫א‬،
                  K‫א‬‫א‬ -
                                                                                                         
                                                 W‫א‬‫א‬‫א‬‫א‬W‫א‬
                                                                                     
‫א‬‫א‬‫א‬‫א‬‫א‬
                     
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                  
‫א‬‫א‬K‫א‬
                                                                                       K‫א‬‫א‬‫א‬

                                                         -٨-
        ‫א‬‫א‬                                      ٢٥١                                       ‫א‬
  ‫א‬‫א‬‫א‬                              ‫א‬                                     



‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬
                                                         
‫א‬‫א‬‫א‬
                                                                              K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                   W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                   W‫א‬‫א‬
                                                                       W‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
                             W‫א‬،‫א‬‫א‬
                          
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                     K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
                                                                 
K‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                             K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬              J ٣
                     
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬٪٨٠‫א‬‫א‬‫א‬‫א‬
                                                                                K‫א‬‫א‬‫א‬
                                                                                                   W‫א‬‫א‬
                                                                       W‫א‬‫א‬‫א‬‫א‬
                         
‫א‬E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
                                                                W‫א‬‫א‬
                                                                  
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J ١
                                                                                
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬



                                                         -٩-
       ‫א‬‫א‬                                      ٢٥١                                     ‫א‬
  ‫א‬‫א‬‫א‬                             ‫א‬                                   



                                                                                      
‫א‬‫א‬،،‫א‬‫א‬،‫א‬‫א‬
                                                                K‫א‬‫א‬…‫א‬،
                                                         
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
                                                                                
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
                                                                
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
                                                                       K‫א‬‫א‬ -
                                                K‫א‬‫א‬‫א‬‫א‬ -
                                                                 K‫א‬‫א‬ -
                                                                   K‫א‬‫א‬ -
       
K‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٣
         
‫א‬‫א‬K‫א‬
                                    
‫א‬‫א‬‫א‬،‫א‬
         
‫א‬‫א‬‫א‬‫א‬‫א‬
                                
،‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                       
،،‫א‬‫א‬‫א‬
                                             W‫א‬‫א‬‫א‬‫א‬‫א‬
                                           K‫א‬ -
                             K،‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫- א‬
  K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٤
                                                                   
‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬W‫א‬‫א‬‫א‬ J ٥
                                                                            ‫؟‬‫א‬‫؟‬‫א‬




                                                      - ١٠ -
       ‫א‬‫א‬                                    ٢٥١                                   ‫א‬
  ‫א‬‫א‬‫א‬                           ‫א‬                                 



‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٦
‫א‬،‫א‬‫א‬‫א‬،‫א‬
                                 W‫א‬‫א‬،‫א‬‫א‬ ‫א‬
                                                                             K‫א‬ -
                                                                                K -
                                                                    K‫א‬ -
                                                                                 K -
                                                                                  K -
                                               KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
                                                             
W‫א‬‫א‬‫א‬ J ٧
                                                                                        
                                                                 ‫א‬‫א‬ 
                                                                                 ‫א‬‫- א‬
                                                                                             ‫- א‬
                                                                                            ‫- א‬
                                                                                            ‫- א‬
                                                                      
K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
                                               K‫א‬‫א‬‫א‬
                                                                                                          
                                                                                            W‫א‬‫א‬
                                                      W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                  W،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J ١
                                                                                                 K
                                                                 
 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٢
                             W‫א‬‫א‬،‫א‬‫א‬
                                                                        
،،W‫א‬‫א‬ -
                                                                                   K

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       ‫א‬‫א‬                                      ٢٥١                                      ‫א‬
  ‫א‬‫א‬‫א‬                             ‫א‬                                   



‫؟‬‫א‬W‫א‬‫א‬ -
        K‫א‬‫א‬KK‫א‬،‫א‬
                                                      
‫א‬‫א‬‫א‬W‫א‬‫א‬ -
                                                   KKKKKKKKKK‫א‬،‫א‬،‫א‬




                                                       - ١٢ -
        ‫א‬‫א‬                                 ٢٥١                            ‫א‬
   ‫א‬‫א‬‫א‬                        ‫א‬                          



                                           
                                                                                                 
                                                                                                 
                                                                  
                                        K‫א‬ K‫א‬‫א‬W١
                                                                                                 
 ‫؟‬‫א‬‫א‬‫؟‬E‫א‬F‫א‬W٢
                                                                                                 
                             ‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬W٣




                                                   - ١٣ -
                                                       ‫א‬‫א‬‫א‬
                                                    ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                                        ‫א‬‫א‬‫א‬‫א‬




                                     ‫א‬
                              ‫א‬‫א‬
 ‫א‬‫א‬




٢
        ‫א‬‫א‬                             ٢٥١                              ‫א‬
  ‫א‬‫א‬                      ‫א‬                            



K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                            
K‫א‬،‫א‬
،‫א‬‫א‬
         
K‫א‬‫א‬
                                                                                      
‫א‬‫א‬‫א‬
                                                          K‫א‬‫א‬
                                                                     W‫א‬‫א‬
                                                                     K‫א‬‫א‬J ١
                                                              K‫א‬‫א‬‫א‬J ٢
                                                     K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
                                                                 K‫א‬‫א‬ J ٤
                                                                                                 
                                                                               W‫א‬‫א‬‫א‬
                               W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                               K‫א‬‫א‬ -
                                     K‫א‬‫א‬‫א‬J 
                                                                                                     
                                                                                                     




                                                - ١٤ -
        ‫א‬‫א‬                              ٢٥١                                ‫א‬
  ‫א‬‫א‬                        ‫א‬                            



                                      ‫א‬‫א‬
                                                                     W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                               
                            
‫א‬‫א‬K‫א‬ ‫א‬
                                                            
                                                      W‫א‬
                                                                   K‫א‬‫א‬‫א‬ J ١
                            
                          K‫א‬،‫א‬‫א‬‫א‬ J ٢
                KE‫א‬‫א‬F‫א‬‫א‬E‫א‬F J ٣
                                                              W‫א‬‫א‬‫א‬W
                                               W‫א‬‫א‬‫א‬
                                                                
‫א‬‫א‬‫א‬ W‫א‬‫א‬‫ א‬J ١
‫א‬K‫א‬‫א‬‫א‬
                                       K‫א‬‫א‬‫א‬‫א‬
                                          
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٢
،‫א‬‫א‬،‫א‬
                                          K‫א‬‫א‬
                   
‫א‬‫א‬W‫א‬ J ٣
                                     K،‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬W‫א‬ J ٤
                                   
‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                                  K‫א‬‫א‬
         
KW‫א‬ J ٥
                                                           K
‫א‬FW‫א‬‫א‬‫א‬        J ٦
         K‫א‬‫א‬‫א‬‫א‬‫א‬،E




                                                 - ١٥ -
        ‫א‬‫א‬                                 ٢٥١                                  ‫א‬
  ‫א‬‫א‬                           ‫א‬                               



‫א‬‫א‬‫א‬W‫א‬ J ٧
           
‫א‬،‫א‬‫א‬
                                                                           K‫א‬
       
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٨
                                                                      K‫א‬
                                      
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬               J ٩
                                                                          
‫א‬K‫א‬‫א‬‫א‬‫א‬،
                                                                              K‫א‬‫א‬‫א‬‫א‬
                                                      W‫א‬‫א‬‫א‬‫א‬‫א‬W
           W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                          
،‫א‬‫א‬W‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬
                                                                                        K‫א‬
                       
‫א‬‫א‬‫א‬‫א‬W‫ א‬J ٢
                                 K‫א‬K‫א‬‫א‬‫א‬
‫א‬W‫א‬‫א‬ J ٣
                                                                          K‫א‬
                      
‫א‬E‫א‬‫א‬F‫א‬W‫א‬‫ א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                   K‫א‬
                
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٥
                                                               
‫א‬‫א‬،
                                                                                                    K
،‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٦
                                             K‫א‬‫א‬‫א‬




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        ‫א‬‫א‬                                 ٢٥١                                  ‫א‬
  ‫א‬‫א‬                           ‫א‬                               



         
‫א‬K‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬
                                        K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬W‫א‬ J ٨
    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
                             
‫א‬E‫א‬F‫א‬‫א‬W‫א‬ J ٩
                                                           
‫א‬‫א‬‫א‬‫א‬
                                                                                 K‫א‬‫א‬‫א‬‫א‬
                                                                                                    
                                                                    W‫א‬‫א‬W‫א‬
                                                    W‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J ١
                   K‫א‬‫א‬‫א‬‫א‬
                                                                  
‫א‬‫א‬ ،‫א‬‫א‬ J ٢
                               K‫א‬‫א‬‫א‬
                                           K‫א‬‫א‬‫א‬ J ٣
                                        K‫א‬ J ٤
                  
                K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
                                                 W‫א‬‫א‬‫א‬‫א‬
                                                                  
K                  
                                                                                        W‫א‬
                          ٪١٠                  ١٠٠٠{٠٠٠                      ١
                      ٪٤{٥                      ٤٥٠{٠٠٠                      ٢
                          ٪٢٠                  ٢٠٠٠{٠٠٠                      ٣
                          ٪٥٠                  ٥٠٠٠{٠٠٠                      ٤
                      ٪٥{٥                      ٥٥٠{٠٠٠                      ٥
                          ٪١٠                  ١٠٠٠{٠٠٠                      ٦
                      ٪١٠٠                    ١٠{٠٠٠{٠٠٠                  ‫א‬

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         ‫א‬‫א‬                                   ٢٥١                                   ‫א‬
   ‫א‬‫א‬                            ‫א‬                                 



                   
‫א‬‫א‬،
‫א‬‫א‬٪١٠،
‫א‬K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                        K‫א‬،‫א‬‫א‬‫א‬‫א‬
                               
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                         
‫א‬‫א‬‫א‬،‫א‬‫א‬
                                     
،‫א‬‫א‬،
K‫א‬‫א‬‫א‬
                                                            K‫א‬‫א‬
                                                                                                               




                                                       - ١٨ -
      ‫א‬‫א‬                        ٢٥١                                ‫א‬
‫א‬‫א‬                  ‫א‬                            



                                  
                                       
                                                           ‫؟‬‫א‬‫א‬W١
                                                                                            
                             ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W٢
                                                                                            
                                            W‫א‬‫א‬W٣
                                                                       ‫א‬‫- א‬
                                                                     ‫א‬‫א‬ -
                                                                             
                                                                     -




                                        - ١٩ -
                                                    ‫א‬‫א‬‫א‬
                                                 ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                                     ‫א‬‫א‬‫א‬‫א‬




                                  ‫א‬
                            ‫א‬‫א‬
 ‫א‬‫א‬




٣
         ‫א‬‫א‬                                    ٢٥١                               ‫א‬
  ‫א‬‫א‬                                ‫א‬                             



                                                  
                                          
‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬
                                                                                 
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                                                          K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                 
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                 W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                            K‫א‬‫א‬                -
                                                                             K‫א‬‫א‬‫א‬               -
                                                                                     K‫א‬‫א‬          -
                                                                                                             
                                                                                        W‫א‬‫א‬‫א‬
                                K‫א‬‫א‬‫- א‬
                      K‫א‬،‫א‬‫א‬‫א‬‫א‬‫- א‬
                                            K‫א‬‫א‬‫- א‬
                                                                                                            
                                                    




                                                        - ٢٠ -
         ‫א‬‫א‬                                    ٢٥١                               ‫א‬
   ‫א‬‫א‬                               ‫א‬                             



                                              ‫א‬‫א‬
                                     ‫א‬‫א‬‫א‬
                                                    
                                                                                  W‫א‬‫א‬
‫א‬‫א‬EF‫א‬‫א‬‫א‬
                                  
E،،F‫א‬
‫א‬‫א‬‫א‬‫א‬K
                                                                   K‫א‬‫א‬‫א‬‫א‬
                                                                                                           
                                                                                 W‫א‬‫א‬‫א‬
                                                              W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W J ١
                                                                               
،‫א‬‫א‬ ،
         K‫א‬‫א‬
                                                   
‫א‬‫א‬‫א‬ ‫א‬W‫א‬‫א‬ J ٢
                                                                                   
‫א‬‫א‬‫א‬‫א‬‫א‬K
                                                                              K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ٣
‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬،‫א‬
                                             
‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
                                                          K‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
                                                    
‫א‬‫א‬‫א‬EF‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
                                        K‫א‬‫א‬‫א‬K‫א‬


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         ‫א‬‫א‬                                    ٢٥١                                       ‫א‬
   ‫א‬‫א‬                               ‫א‬                                    



‫א‬‫א‬W J ٥
                                                                        
، E‫א‬‫א‬F
‫א‬‫א‬‫א‬
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٥٠٠٠٠‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
٪١٠‫א‬‫א‬‫א‬‫א‬‫א‬K٪٥‫א‬K
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،٧٠٠٠٠‫א‬K‫א‬‫א‬
  
E٢٥٠٠F٥٠٠٠٠٪٥‫א‬
٢٠٠٠F٢٠٠٠٠٪١٠
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‫א‬‫א‬K٤٥٠٠E
                                      K٢٠٠٠،٤٠٠٠٠
                                                
‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ٦
                                                         
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
                                                                                         K‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬
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                           K‫א‬،‫א‬K‫א‬
                                                                                            
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         ‫א‬‫א‬                                  ٢٥١                                   ‫א‬
  ‫א‬‫א‬                              ‫א‬                                 



                                           ‫א‬‫א‬
                                      ‫א‬‫א‬‫א‬
                                                
                                             ‫א‬‫א‬
                                                                                                    
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬W
                                                                              
‫א‬ K‫א‬‫א‬‫א‬
                                               
‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬
                                                                   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،
                                                                      
                                                        K‫א‬‫א‬‫א‬
                                                 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J ١
                                            
E١٠٠٠F‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                             
،٪١٥‫א‬‫א‬‫א‬‫א‬‫א‬،
          K‫א‬K١١٥٠‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬،‫א‬W‫א‬‫א‬ J ٢
 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
    K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬                        J ٣
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
                                                     
KE‫א‬‫א‬‫א‬‫א‬‫א‬
                                                      - ٢٣ -
         ‫א‬‫א‬                                     ٢٥١                                    ‫א‬
  ‫א‬‫א‬                                 ‫א‬                                  



                                                                       
E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                                           K‫א‬
                                                                                       
‫א‬‫א‬W‫א‬ J ٤
                                                      
‫א‬K‫א‬‫א‬K‫א‬
                                                          
‫א‬‫א‬J J K
                                                                                      
،‫א‬‫א‬‫א‬ K
‫א‬‫א‬‫א‬
                                        
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                K
                                                                                                                      
                                                         WW‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬W‫א‬ J ١
                                                            
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
                                                                                    
‫א‬‫א‬‫א‬‫א‬،‫א‬
                             KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
                        
‫א‬‫א‬‫א‬W‫א‬ J ٢
                                 
‫א‬‫א‬‫א‬‫א‬‫א‬E…‫א‬،‫א‬،‫א‬F
‫א‬‫א‬‫א‬ K‫א‬،
    
٪٣‫א‬،٥٠{٠٠٠
                                                                                        
K‫א‬‫א‬‫א‬‫א‬١٥٠٠
                                                                              W‫א‬‫א‬
                                                  K‫א‬‫א‬J                             
                            ‫א‬‫א‬‫א‬J 
                                                                          K
‫א‬
                                                                                           K
                                                                                                                      

                                                        - ٢٤ -
         ‫א‬‫א‬                                  ٢٥١                                  ‫א‬
  ‫א‬‫א‬                              ‫א‬                                



                                                                                         
،‫א‬‫א‬W‫א‬W
                                
‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                                                           W‫א‬‫א‬‫א‬
،،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
                                 K‫א‬‫א‬‫א‬‫א‬
                                                           K‫א‬ J ٢
                                                       K‫א‬‫א‬‫א‬‫א‬ J ٣
                                                            
   K‫א‬‫א‬K J ٤
                                                               W‫א‬‫א‬‫א‬
                             K،‫א‬‫א‬ -
                                               K‫א‬‫א‬ -
                              K‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                
‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                                                                 K‫א‬‫א‬
‫א‬‫א‬،‫א‬
                                                                           
‫א‬‫א‬K‫א‬‫א‬،‫א‬
                               K‫א‬،‫א‬
                                                                                                             
                                                                                 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬W‫א‬
                                                                        
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                           
،K،
                       
‫א‬K‫א‬،‫א‬ 
K‫א‬،‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                                         
‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
                               K‫א‬‫א‬‫א‬،‫א‬

                                                     - ٢٥ -
        ‫א‬‫א‬                               ٢٥١                           ‫א‬
  ‫א‬‫א‬                          ‫א‬                         



                                                 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                    W‫א‬‫א‬‫א‬‫א‬
،،‫א‬W‫א‬ J ١
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                          
K‫א‬‫א‬‫א‬‫א‬
                                                            K‫א‬‫א‬
‫א‬‫א‬‫א‬W J ٢
                                         
‫א‬‫א‬‫א‬K‫א‬
                          K‫א‬‫א‬‫א‬،
          
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٣
                                                                       
‫א‬‫א‬‫א‬K‫א‬‫א‬
         K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
    
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
                                                                     K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫ א‬J ٥
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                          K‫א‬
                                                                                                   




                                                  - ٢٦ -
        ‫א‬‫א‬                           ٢٥١                             ‫א‬
  ‫א‬‫א‬                       ‫א‬                          



                                        ‫א‬‫א‬
                              ‫א‬‫א‬‫א‬
                                                                                              
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                  K‫א‬
                      
‫א‬ ‫א‬  ‫א‬    ‫א‬ ‫א‬   ‫א‬‫א‬
 ‫א‬ ‫א‬        ‫א‬    K
 ‫א‬  K‫א‬ ‫א‬  ‫א‬     ،‫א‬ ‫א‬  
    ، ‫א‬  ‫א‬ ‫א‬       ،‫א‬ 
    K‫א‬‫א‬،‫א‬‫א‬
                                                                                              




                                              - ٢٧ -
        ‫א‬‫א‬                                ٢٥١                               ‫א‬
  ‫א‬‫א‬                           ‫א‬                            



                                                                    W‫א‬‫א‬
                                           W‫א‬‫א‬
                                                                    K‫א‬ J ١
                                       K‫א‬‫א‬‫א‬ J ٢
                                     ‫א‬‫א‬J ٣
                                    K‫א‬
                                                                                 K‫א‬
                             ‫א‬‫א‬‫א‬‫א‬J ٤
                                                       K‫א‬‫א‬
                                                 K‫א‬‫א‬J ٥
                                                      K‫א‬‫א‬ J ٦
    ،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                           W‫א‬‫א‬
                                  K‫א‬‫א‬‫א‬‫א‬ -
                                                                     K‫א‬‫א‬‫א‬ -
                                              K‫א‬‫א‬‫א‬‫א‬ -
                     K‫א‬‫א‬‫א‬K‫א‬‫א‬ -
                                                                         K‫א‬‫א‬ -
‫א‬‫א‬K‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
   K ‫א‬   ‫א‬ ‫א‬      ‫א‬ 
،‫א‬‫א‬‫א‬‫א‬
                                                                                           K‫א‬
                                                                                                      




                                                   - ٢٨ -
        ‫א‬‫א‬                                        ٢٥١                                   ‫א‬
  ‫א‬‫א‬                                 ‫א‬                                   



                                                                               W‫א‬‫א‬‫א‬
                                                                    W‫א‬‫א‬‫א‬
                                           K‫א‬‫ א‬J ١
                                          K‫א‬‫א‬ J ٢
                          ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
                                                                                       K‫א‬‫א‬
                                                                                                                       
                                                            ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                          
 W،‫א‬ K‫א‬‫א‬
                                                                                            W‫א‬‫א‬
‫א‬‫א‬،‫א‬
                                   
      ‫א‬   K‫א‬  ‫א‬‫א‬    
                          
‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                                                              K‫א‬‫א‬
                                                                             W‫א‬‫א‬‫א‬
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                                                                        *                     G
                                                                                             ‫א‬
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                                                                                            W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                 
‫א‬   ‫א‬    ،   ‫א‬‫א‬     ‫א‬ ‫א‬
‫א‬K‫א‬ ‫א‬
                                                                               K‫א‬‫א‬

                                                      - ٢٩ -
            ‫א‬‫א‬                                                      ٢٥١                                              ‫א‬
      ‫א‬‫א‬                                                 ‫א‬                                           



                                                                                                                                               
                                                                                              ‫א‬‫א‬‫א‬
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                                                                              ‫ﻣﻘﺮ اﻟﻤﻨﺸﺄة‬                                                  *
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                                                *
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                                                                                                                              W‫א‬
    ،‫א‬‫א‬،‫א‬
    ‫א‬ ‫א‬         ،   ‫א‬ ‫א‬
                                                                                                          
                                                  K‫א‬،K‫א‬
                                                                                                  K‫א‬‫א‬‫א‬
                                                                                                                                                       
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          ‫* ﻣﻘﺮ اﻟﻤﻨﺸﺄة‬                                                         *    *                *
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                                                                             - ٣٠ -
        ‫א‬‫א‬                                ٢٥١                             ‫א‬
  ‫א‬‫א‬                           ‫א‬                          



                                                                    W‫א‬‫א‬
،‫א‬K‫א‬ J ١
                            ‫א‬KKKKKK‫א‬،‫א‬‫א‬،،
،‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
                                                             K‫א‬
                   K‫א‬‫א‬‫א‬EF J ٣
                            K،‫א‬‫א‬ J ٤
                                               K‫א‬‫א‬ J ٥
‫א‬، ‫א‬‫א‬ J ٦
                                                                   
        K‫א‬ ‫א‬   ‫א‬  
                                                                                K‫א‬
 ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧
                                           K




                                                   - ٣١ -
        ‫א‬‫א‬                            ٢٥١                           ‫א‬
  ‫א‬‫א‬                        ‫א‬                        



                                       
                                             
    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬W١
                                                                                              
                                                    
K٪١٠‫א‬‫א‬‫א‬ ، ١٥٠‫א‬‫א‬‫א‬W٢
                                           
     ‫؟‬‫א‬‫א‬‫א‬‫א‬ ‫؟‬‫א‬‫א‬
                                                                                              
                                                                           ‫א‬W٣
                                                                 ‫א‬ -
                                                                   ‫א‬ -
                                                                 ‫א‬‫א‬ -
                                                                                              
                              ‫א؟‬‫؟‬‫א‬‫א‬‫؟‬‫א‬‫א‬W٤




                                              - ٣٢ -
                                          ‫א‬‫א‬‫א‬
                                       ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                           ‫א‬‫א‬‫א‬‫א‬




                    ‫א‬
                    ‫א‬
 ‫א‬




٤
        ‫א‬‫א‬‫א‬                                 ٢٥١                                 ‫א‬
        ‫א‬                              ‫א‬                               



                                         
‫א‬‫א‬ 
                                                        K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬         
K‫א‬‫א‬
                                                              
،‫א‬‫א‬‫א‬
                                                                                         K‫א‬
           
K‫א‬،‫א‬                 
                                                            
‫א‬K‫א‬E‫א‬‫א‬F
                                                                                             K‫א‬
‫א‬ ‫א‬‫א‬‫א‬       
                                                                                                 K‫א‬
                                                                      ‫א‬‫א‬‫א‬
                                           ‫ א‬W‫א‬‫א‬
                                                           ‫א‬‫א‬W‫א‬‫א‬
                                               ‫א‬‫א‬،‫א‬W‫א‬‫א‬
                                                                                                          
                                                                           ‫א‬‫א‬‫א‬
                                           ‫א‬‫א‬‫א‬
                            ‫א‬،‫א‬ J ١
                                       ‫א‬‫א‬‫א‬‫ א‬J ٢
                                                        J ٣




                                                    - ٣٣ -
           ‫א‬‫א‬‫א‬                                     ٢٥١                                ‫א‬
          ‫א‬                                   ‫א‬                              



                                                 ‫א‬‫א‬
                                               ‫א‬
                                                       
                                                                           W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
                                                   K
                                                                                                                 
                                                                                W‫א‬‫א‬
                                 
  ‫א‬‫א‬‫א‬‫א‬
                                                                                                               W
             
  ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                              K‫א‬…‫א‬
                                K‫א‬‫א‬‫א‬ -
 K‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
  ،‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                                     K‫א‬‫א‬
                             K‫א‬‫א‬‫א‬E‫א‬F -
          ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
  ، ،‫א‬‫א‬ -
  ،‫א‬‫א‬
                                                K‫א‬،‫א‬
  ‫א‬‫א‬‫א‬‫א‬  -
     
                                                    K‫א‬‫א‬‫א‬
                                                                                                                 



                                                           - ٣٤ -
         ‫א‬‫א‬‫א‬                                  ٢٥١                                   ‫א‬
        ‫א‬                                 ‫א‬                                



                                                                            W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬
                                   
‫א‬K
                                                                         
K‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬
                                    
‫א‬?‫א‬‫א‬‫?א‬‫א‬‫א‬W‫א‬‫א‬
                                                                           K?‫א‬‫א‬‫א‬‫?א‬‫א‬
                                                                                                              
                                                                                                         
                                                                                      W‫א‬‫א‬‫א‬W
               
‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬‫- א‬
                                                                         
      K‫א‬‫א‬‫א‬،‫א‬ EF
‫א‬،‫א‬‫א‬W‫א‬‫א‬‫- א‬
                            K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫- א‬
    K‫א‬‫א‬‫א‬‫א‬،
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬        -
                                                       K‫א‬…‫א‬،،‫א‬
                                                       
‫א‬‫א‬K‫א‬‫א‬W‫א‬‫א‬‫- א‬
‫א‬K‫א‬‫א‬،‫א‬‫א‬
                          KE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                  
K‫א‬‫א‬‫א‬‫א‬W‫א‬                  -
                                                                        
‫א‬‫א‬،‫א‬K‫א‬
                                        K‫א‬‫א‬‫א‬
                                                                                           
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
                                                                                                            
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ 
                                                                                                      K


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        ‫א‬‫א‬‫א‬                             ٢٥١                                ‫א‬
       ‫א‬                            ‫א‬                             



                                                                             W‫א‬‫א‬‫א‬‫א‬W
                                     W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬ J ١
                               
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
                                                                  K‫א‬‫א‬،‫א‬
                                                                        
،‫א‬‫א‬ W‫א‬‫א‬ J ٢
                              K‫א‬‫א‬‫א‬
                                                                      
،‫א‬W‫א‬ J ٣
                                                                  K‫א‬‫א‬
                                                     W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                         K‫- א‬
                                                                   K‫א‬‫א‬‫א‬ -
                                                                         K‫א‬‫א‬‫א‬ -
                                                                                             
                                                                 
‫א‬‫א‬‫א‬،‫א‬E‫א‬F‫א‬‫א‬
                                                             
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،٪١٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
                                                                     K‫א‬
                                                              W‫א‬‫א‬
                                    W‫א‬‫א‬
                                                   K‫א‬‫א‬‫א‬‫א‬ J ١
                          K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
                                            K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
             KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
                                                                                                       


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         ‫א‬‫א‬‫א‬                                    ٢٥١                                    ‫א‬
         ‫א‬                                 ‫א‬                                 



                                                                                    W‫א‬
                                                                         W
                 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
                                                    …،‫א‬،‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
                         
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
،،‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬…،
                                                                          
‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬،‫א‬‫א‬K‫א‬
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
                  
،K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫ א‬J ٣
                                     …،‫א‬EF‫א‬‫א‬‫א‬
                                                                                                                    
                                                                              W‫א‬‫א‬
                                    W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬W‫א‬‫א‬‫ א‬J ١
                                                                                
‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬،‫א‬
 
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  
E‫א‬‫א‬F‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬
        
‫א‬‫א‬‫א‬‫א‬‫א‬K
                                             K‫א‬‫א‬‫א‬،

                                                       - ٣٧ -
         ‫א‬‫א‬‫א‬                                 ٢٥١                                  ‫א‬
        ‫א‬                               ‫א‬                                



‫א‬‫א‬EF‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
                             K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                           
                                                                           W‫א‬
                                     K‫א‬‫א‬‫- א‬
                                   K‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                                         K‫א‬‫א‬‫א‬‫א‬ -
                               K‫א‬‫א‬E‫א‬F‫א‬‫- א‬
                                               K‫א‬‫א‬‫א‬ -
                             
،‫א‬‫א‬‫א‬ -
     K‫א‬‫א‬،‫א‬‫א‬
                           K‫א‬،‫א‬‫א‬‫א‬‫א‬ -




                                                     - ٣٨ -
         ‫א‬‫א‬‫א‬                                     ٢٥١                                 ‫א‬
        ‫א‬                                   ‫א‬                               



                                               ‫א‬‫א‬
                                  ‫א‬‫א‬‫א‬
                                                     
                                                          
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                  K‫א‬‫א‬‫א‬‫א‬
                                                                   
،‫א‬
                                                                   KK‫א‬
                                     ZZ
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                        
?‫א‬?‫א‬K‫א‬‫א‬‫א‬‫א‬
    KE‫א‬F‫א‬
                                                                                 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                              
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                    K‫א‬
 W‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬
                                                                                 K‫א‬‫- א‬
                                                                                  K‫א‬‫- א‬
                                                                                          K‫- א‬
                    K‫א‬،‫א‬‫א‬‫- א‬
                                                                                        W‫א‬
                                                        
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬ -
                                                                                           K
                       K‫א‬‫א‬‫א‬‫א‬ -
                                       K‫א‬‫א‬،‫א‬‫א‬ -
                                                         - ٣٩ -
           ‫א‬‫א‬‫א‬                                 ٢٥١                                  ‫א‬
           ‫א‬                              ‫א‬                                



                                                                      
   ‫א‬‫א‬‫א‬‫א‬ -
                                                                                            K
  K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ -
                                           K‫א‬‫א‬‫א‬‫א‬ -
                                            K‫א‬ -
                                                                
                                                           K -
                                                                         W‫א‬‫א‬W
                                                      W‫א‬‫א‬‫א‬‫א‬
                        K‫א‬W‫ א‬J ١
                                    K‫א‬W‫א‬ J ٢
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬W‫ א‬J ٣
                                                       W‫א‬‫א‬
                                                                                                             
                             W‫א‬                          W‫א‬                         W‫א‬
                       -            ،،       -             K‫א‬ -
                        K‫א‬                 K‫א‬‫א‬   -              K -

                                                                                                            
                                                                                   W‫א‬‫א‬
             
   ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ١
                                           K‫א‬‫א‬‫א‬‫א‬،‫א‬
                                     
   ،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬W J ٢
                                                                    K‫א‬‫א‬،‫א‬
                                                                                     W‫א‬‫א‬‫א‬
   ‫א‬،‫א‬‫א‬‫א‬W J ١
                              W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                                K‫א‬ -
                                                                                 K‫א‬ -

                                                      - ٤٠ -
         ‫א‬‫א‬‫א‬                                  ٢٥١                                   ‫א‬
        ‫א‬                                ‫א‬                                 



                                                                                             W
‫א‬‫א‬W‫- א‬
                                                                                        K
   K‫א‬،‫א‬‫א‬‫א‬ -
                                              K‫א‬‫א‬ -
‫א‬‫א‬‫א‬W J ٢
                     
‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ K‫א‬‫א‬
                                                                         W‫א‬‫א‬‫א‬
                                                                                           K -
                           K،‫א‬ -
                                                                               K -
                                                                                       W
                                                                       K‫א‬J
                                                                  K‫א‬J




                                                      - ٤١ -
         ‫א‬‫א‬‫א‬                                      ٢٥١                                 ‫א‬
         ‫א‬                                   ‫א‬                               



                                                ‫א‬‫א‬
                                           ‫א‬
                                                      
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                   W‫א‬‫א‬
                                                                               K‫א‬‫א‬ J ١
                                                                    KE‫א‬‫א‬F‫א‬‫א‬ J ٢
                                                                                K‫א‬‫א‬ J ٣
                                                                           ‫א‬
                                                                                                                  
                                                               W‫א‬‫א‬W
                                                
   W‫א‬‫א‬‫א‬
                                                                            K‫א‬‫א‬‫א‬‫ א‬J ١
                                                    W‫א‬
                                       
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬        
                                                                                                                      K
                                                                                       K‫א‬
                                                                                          
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
،‫א‬‫א‬‫א‬
                                     
      W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                   K‫א‬‫- א‬
                                                                    K‫א‬‫א‬‫א‬‫- א‬
      K‫א‬‫א‬‫א‬‫א‬ -
                                                                                                         
                                                                        W‫א‬
            
         K‫א‬‫א‬‫א‬‫א‬ -
                                 K‫א‬‫א‬‫א‬ -
                                                          - ٤٢ -
         ‫א‬‫א‬‫א‬                                    ٢٥١                                    ‫א‬
         ‫א‬                                 ‫א‬                                  



                                                                              W‫א‬‫ א‬J ٢
           
‫א‬، EF‫א‬
                                                                     
‫א‬‫א‬‫א‬‫א‬
                                                                               
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                             K‫א‬
                       
‫א‬KK‫א‬‫א‬‫א‬
                                                                                       W‫א‬‫א‬‫א‬
                                    K‫א‬ -
                            KE‫א‬F‫א‬‫א‬‫- א‬
                                        K‫א‬‫א‬‫א‬ -
                                                                                      W‫א‬
                                      K‫א‬‫א‬EF‫א‬ -
                                                     
‫א‬‫א‬K‫א‬ -
                                                                                     K‫א‬
           K‫א‬،‫א‬‫א‬ -
                                                                                                                 
                                                                   E‫א‬‫א‬F‫א‬‫א‬J ٣
                                                   
K‫א‬‫א‬‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                 
                                                                                        KE
                                                                      W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
                  
،‫א‬FE‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬E‫א‬‫א‬
   K‫א‬‫א‬،‫א‬‫א‬‫א‬ J ٢
                     
 K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                W

                                                       - ٤٣ -
         ‫א‬‫א‬‫א‬                                   ٢٥١                                    ‫א‬
         ‫א‬                                ‫א‬                                  



                                                                                            K -
                                                                 K‫א‬‫א‬ -
      K‫א‬‫א‬‫א‬ -
                                                                                   K‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                    W‫א‬‫א‬‫א‬E‫א‬‫א‬
                                                                                     K -
                                                          K -
                                   K‫א‬‫א‬ -
                                                                        W‫א‬‫א‬
  K‫א‬‫א‬‫א‬‫א‬‫א‬ -
                              K‫א‬EF‫א‬ -
                                                                                                                
                                                   WE‫א‬‫א‬F‫א‬‫א‬W
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                                               
،‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
                            K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
      K‫א‬‫א‬‫א‬‫א‬،
                                                                     W‫א‬‫א‬‫א‬ J ١
                              
E‫א‬‫א‬F‫א‬‫א‬‫א‬
                                                                            K‫א‬‫א‬‫א‬‫א‬
                                                                       
١٤٢٣١٠٠{٠٠٠١٤٢٢‫א‬‫א‬‫א‬
                                                              WK‫א‬‫א‬١٢٠{٠٠٠




                                                       - ٤٤ -
        ‫א‬‫א‬‫א‬                                     ٢٥١                                         ‫א‬
        ‫א‬                                 ‫א‬                                        



                                                                 ‫א‬‫א‬–‫א‬‫א‬
                                                                              ‫א‬‫א‬
                                                 ٪٢٠Z١٠٠{٠٠٠J ١٢{٠٠٠‫א‬
                                                                      ١٠٠{٠٠٠
                                                W١٤٢٤
                                          KE‫א‬H١F‫א‬‫א‬Z‫א‬‫א‬
                                                 K١٤٤{٠٠٠ZE١{٢٠F١٢٠{٠٠٠Z١٤٢٤
                                     
،‫א‬‫א‬،‫א‬
                                                            
                                                          K‫א‬‫א‬
                                                      K‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬
                                       
‫א‬‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                                                   W‫א‬‫א‬‫א‬
                                 E‫א‬‫א‬‫א‬F٢HZ‫א‬‫א‬
                                                                               K‫א‬‫א‬‫א‬
                         
،٢١٠٠‫א‬‫א‬،٢٣٠٠‫א‬‫א‬،٢٠٠٠‫א‬‫א‬‫א‬
‫א‬،٣٠٠٠،‫א‬‫א‬،٢٦٠٠‫א‬‫א‬K٢٥٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،٢٨٠٠‫א‬‫א‬،٣١٠٠‫א‬
                                                                                             ‫؟‬‫א‬‫א‬
                                                                                                                  W‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                            
                          K٢١٣٣Z٢١٠٠H٢٣٠٠H٢٠٠٠Z‫א‬‫א‬‫א‬
                                             ٣٣
                                                                   ‫א‬‫א‬‫א‬‫א‬
     
KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                                     W
                                                                           ٢٣٠٠Z٢٥٠٠H٢١٠٠H٢٣٠٠

                                                       - ٤٥ -
         ‫א‬‫א‬‫א‬                                 ٢٥١                                  ‫א‬
        ‫א‬                               ‫א‬                                



                                                                                                   ٣
                                                                ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                               K‫א‬‫א‬‫א‬
                                                                        
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،٣٣
                                                                                                     W‫א‬
                                                                                                            
             ‫א‬‫א‬                          ‫א‬             ‫א‬‫א‬
                                       ‫א‬
                   J                   J                     ٢٠٠٠                    ١
                   J                  ٢٣٣٣                   ٢٣٠٠                    ٢
                   ٣٣                 ٢٣٠٠                   ٢١٠٠                    ٣
                  ١٠٠                 ٢٤٠٠                   ٢٥٠٠                    ٤
                  ٣٠٠                 ٢٧٠٠                   ٢٦٠٠                    ٥
                  ٢٠٠                 ٢٩٠٠                   ٣٠٠٠                    ٦
                   ٦٧                 ٢٩٦٧                   ٣١٠٠                    ٧
                   J                   J                     ٢٨٠٠                    ٨
                                                                                                            
                                  W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                            E‫א‬‫א‬‫א‬F٢H‫א‬Z‫א‬‫א‬
                                                  K٣١٠١ZE٦٧F٢H٢٩٦٧Z‫א‬‫א‬
                                                                                                            




                                                     - ٤٦ -
         ‫א‬‫א‬‫א‬                                     ٢٥١                                     ‫א‬
         ‫א‬                                  ‫א‬                                   



                                                                            W‫א‬‫א‬W
                                       K‫א‬K
                                                                                 W‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                              
‫א‬K‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
                                                                                      
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                              K
،‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬
                                                                          K‫א‬‫א‬‫א‬
                                                                               W‫א‬‫א‬‫א‬
                                                                                                   KHZ
                                                                            KE‫א‬F‫א‬‫א‬Z
                                                                  KE‫א‬‫א‬F‫א‬‫א‬Z
                                                         K‫א‬‫א‬Z،
                                                                                 J Z
                                                                                         
                                                                                  J Z
                                                                                          ٢EF–٢
                                                                                                                     




                                                        - ٤٧ -
    ‫א‬‫א‬‫א‬                             ٢٥١                            ‫א‬
   ‫א‬                           ‫א‬                         



                                                                W‫א‬‫א‬‫א‬
                                E‫א‬،F
                      ‫א‬         ‫א‬              ‫א‬
                      ‫א‬            EF                EF
                         ٢                  ١٥                  ١
                         ٣                  ٢٢                  ٢
                         ٥                  ٢٥                  ٣
                         ٧                  ٣٠                  ٤
                         ٦                  ٣١                  ٥
                         ٧                  ٣٣                  ٦
                                                                                           
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                            ‫؟‬٨‫א‬‫א‬
   W،،٢‫א‬‫א‬‫א‬
                                                                                           
                                  ٢                       
                        ٣٠            ٤             ١٥          ٢
                        ٦٦            ٩             ٢٢          ٣
                       ١٢٥           ٢٥             ٢٥          ٥
                       ٢١٠           ٤٩             ٣٠          ٧
                       ١٨٦           ٣٦             ٣١          ٦
                       ٢٣١           ٤٩             ٣٣          ٧
                     ٨٤٨Z ١٧٢Z٢ ١٥٦ ٣٠Z
 K‫א‬‫א‬،




                                            - ٤٨ -
‫א‬‫א‬‫א‬                      ٢٥١                                  ‫א‬
‫א‬                    ‫א‬                               



                      ٥{٢Z٢٧٢٣٢Z٢٨٠٨٠–٨٤٨Z–Z
                           ٥٢٢٨٠٢E٣٠F٦–١٧٢٢EF–٢
                                                     J Z
                                                        
                                                          ٣٠٥{٢J ١٥٦Z
                                                            ٦٦
                                                                             K٢٦–٢٦Z
                                                                                  Z
                                                                  KZ
                                                                        K٥{٢Z
                                                                                          
                   K٨‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                            KHZ
                                K٤١{٦ZE٨F٥{٢HZ‫א‬‫א‬
                                                                                          




                                 - ٤٩ -
        ‫א‬‫א‬‫א‬                                ٢٥١                               ‫א‬
        ‫א‬                             ‫א‬                             



                                                                             
                                                                          W‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                     KE‫א‬‫א‬F‫א‬
                                               
،‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                            K‫א‬‫א‬…،‫א‬‫א‬
                                   
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                               W‫א‬‫א‬
                                           KECFECFHKK…HE٢FE٢FHE١FE١FHZ
                                                                            
                                                  KE‫א‬‫א‬F‫א‬‫א‬‫א‬١
                                                    KE‫א‬‫א‬F‫א‬‫א‬‫א‬٢
                                                                                   K‫א‬‫א‬‫א‬C
                                                                            
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                         W‫א‬‫א‬‫א‬
                                                                    KE٢FE٢FHE١FE١FHZ
                                         K‫א‬‫א‬‫א‬٢،١،‫א‬
                                                                 W‫א‬‫א‬‫א‬
                                                                                                       
                          ‫א‬‫א‬       ‫א‬       EF‫א‬
                              E٢F                E١F‫א‬
                                ٣                      ٢                   ٤
                                ١                      ٥                  ١٠
                                ٢                      ٣                   ٦
                                ٤                      ١                   ٩
                                ٥                      ٧                   ٤
                                ٨                      ٦                   ٣
                                                                                                       


                                                  - ٥٠ -
‫א‬‫א‬‫א‬                                ٢٥١                                        ‫א‬
‫א‬                              ‫א‬                                     



                                       W‫א‬‫א‬‫א‬‫א‬‫א‬
                                    ٢٢J ١١J Z
                                          
                                   ٢FE٢١F–E١F٢E٢FZ١
                                              ٢
                                              E٢١F–٢E٢F٢E١F
                                   E١E٢١F–E٢F٢E١FZ٢
                                              ٢
                                              E٢١F–٢E٢F٢E١F
                    K١٢،١‫א‬‫א‬
                    K٢٢،١،،،،E٢١F،٢E٢F،٢E١F
                                                                      W‫א‬‫א‬
                                                                                                          
   ٢EF ٢E٢F            ٢E١F    ٢             ١  ٢              ١           
    ٦             ٩      ٤      ١٢              ٨       ٣            ٢           ٤
    ٥             ١      ٢٥     ١٠          ٥٠          ١            ٥          ١٠
    ٦             ٤      ٩      ١٢          ١٨          ٢            ٣           ٦
    ٤             ١٦     ١      ٣٦              ٩       ٤            ١           ٩
   ٣٥             ٢٥     ٤٩     ٢٠          ٢٨          ٥            ٧           ٤
   ٤٨             ٦٤     ٣٦     ٢٤          ١٨          ٨            ٦           ٣
   ١٠٤Z ١١٩Z ١٢٤Z ١١٤Z ١٣١Z ٢٣Z                              ٢٤L         ٣٦Z
                                                                                                          
                                                                          K‫א‬‫א‬
                                                              E١١٤FE١٠٤F–E١٣١FE١١٩FZ١
                                                                   ٢E١٠٤F–E١١٩FE١٢٤F
                                                                                           ٠{٩٤٧Z١
                                                                E١٣FE١٠٤F–E١١٤FE١٢٤FZ٢
                                                                    ٢E١٠٤F–E١١٩FE١٢٤F
                                                                                           K٠{١٣Z٢
                                         - ٥١ -
       ‫א‬‫א‬‫א‬                          ٢٥١                             ‫א‬
       ‫א‬                       ‫א‬                           



                                                ٢{٩ZE١٣FE٠{١٣F–E٢٤FE٠{٩٤٧FJ ٣٦Z
،‫א‬‫א‬‫א‬٩‫א‬٨‫א‬‫א‬‫א‬
                                                               W‫א‬‫א‬
                                                             KE٢FE٢FHE١FE١FHZ
                                        E٩FE٠{١٣FHE٨FE٠{٩٤٧FH٢{٩Z‫א‬‫א‬
                                                                                     K١١{٦٥Z
                                                                                             




                                            - ٥٢ -
    ‫א‬‫א‬‫א‬                          ٢٥١                             ‫א‬
    ‫א‬                       ‫א‬                          



                                 ‫א‬
                                                                                E١F
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                  K‫א‬‫א‬‫א‬‫א‬‫א‬
               G‫א‬         ‫א‬‫א‬                ‫א‬
                                   G‫א‬
                   ٦٢٠                 ٤٠                         ١٤١٩
                   ٧٠٩                 ٦٠                         ١٤٢٠
                   ٧٨٥                 ٨٣                         ١٤٢١
                   ٩٣٠                ١٠٠                         ١٤٢٢
                   ٩٥٥                 ٩٥                         ١٤٢٣
                  ١٤٠٠                ١٣٠                         ١٤٢٤
                                                                       ‫• א‬
                                                                                    W‫א‬
‫א‬‫א‬١٥٠‫א‬‫א‬،١٤٢٥‫א‬‫א‬
                                                         K‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬
                                                                              E٢F
                                              W‫א‬‫א‬‫א‬

                             EF‫א‬          ‫א‬
                                   ٢٣٠                     ١
                                   ٢٦٠                     ٢
                                   ٣٣٠                     ٣
                                   ٣٨٥                     ٤
                                   ٤٧٠                     ٥
                                   ٤٥٥                     ٦
                                   ٤٩٠                     ٧
                                   ٤٩٥                     ٨
                                   ٥١٥                     ٩
                                         - ٥٣ -
‫א‬‫א‬‫א‬                                ٢٥١                        ‫א‬
‫א‬                             ‫א‬                      



                                                                                W‫א‬
                 K‫א‬‫א‬‫א‬‫٠١،١١،٢١؟‬‫א‬‫א‬‫א‬‫א‬




                                           - ٥٤ -
                                            ‫א‬‫א‬‫א‬
                                         ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                             ‫א‬‫א‬‫א‬‫א‬




                     ‫א‬
                     ‫א‬‫א‬
 ‫א‬‫א‬




٥
        ‫א‬‫א‬                                      ٢٥١                                 ‫א‬
        ‫א‬‫א‬                                  ‫א‬                              



‫א‬E‫א‬F‫א‬
                             
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                             K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
              
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
                                                                                     W‫א‬‫א‬
                                                                  K‫א‬‫א‬‫א‬ -
                                                                  K‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                                                                                      
                                                                                        W‫א‬‫א‬‫א‬
                                                     
                                              W‫א‬‫א‬‫א‬‫א‬
                                              K‫א‬‫א‬ J ١
                                                                      K‫א‬‫א‬‫א‬ J ٢
                                                                                                              
                                                      
                                                      
                                                      
                                                      
                                                      
                                                      
                                                      
                                                      




                                                      - ٥٥ -
        ‫א‬‫א‬                               ٢٥١                               ‫א‬
       ‫א‬‫א‬                           ‫א‬                               



                                         ‫א‬‫א‬
                                                                           ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬K
                                                                                              K‫א‬
                                    
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
        K‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                                                                     
                                                                  W‫א‬‫א‬‫א‬
        K‫א‬‫א‬K‫א‬‫- א‬
                                                           K‫א‬‫א‬ -
                                            K‫א‬‫א‬‫א‬‫א‬‫א‬‫- א‬
                                        K‫א‬‫א‬ -
،‫א‬‫א‬‫א‬‫א‬‫א‬ -
                                                      K‫א‬‫א‬
                                                                                                -
                                                                     W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                          W‫א‬‫א‬‫א‬
                                                                          K‫א‬‫א‬ J ١
                                                                          K‫א‬‫א‬‫א‬ J ٢
                                                                  K‫א‬‫א‬‫א‬ J ٣
                                                                   K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
                                                                                                     
                                                                                                
                                                                           W‫א‬‫א‬W
                                                                                  
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                      K


                                                 - ٥٦ -
        ‫א‬‫א‬                                 ٢٥١                                 ‫א‬
       ‫א‬‫א‬                             ‫א‬                              



                                                                 K‫א‬‫א‬‫א‬W‫א‬‫א‬
               W‫א‬K‫א‬‫א‬‫א‬
                                                                                        
‫א‬،‫א‬‫א‬‫א‬W‫א‬‫ א‬J 
                                                    
                                                  K‫א‬‫א‬‫א‬
                                                                                                 
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J 
‫א‬‫א‬K‫א‬‫א‬K‫א‬
                                                                                 
،‫א‬F‫א‬‫א‬‫א‬K
                           K‫א‬‫א‬E…،‫א‬‫א‬،‫א‬
                                                                                   
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬K
                                             
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
            K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                               
‫א‬‫א‬‫א‬‫א‬W‫א‬J 
                                                                                           K‫א‬
                                                                             
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬J 
                                K‫א‬‫א‬‫א‬،
                                W،‫א‬‫א‬
                                                 K‫א‬‫א‬‫א‬‫א‬ -
                                                                    K‫א‬ -
                                                       K‫א‬‫א‬‫א‬ -
                                       K‫א‬‫א‬‫א‬‫א‬ -
                                                     KE‫א‬F‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                   
،‫א‬‫א‬‫א‬‫א‬‫א‬
                                         W‫א‬‫א‬‫א‬،‫א‬
                                                                 K‫א‬‫א‬‫א‬ -
                                                                        K‫א‬ -
                                                                 K‫א‬‫א‬ -
                                         K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -

                                                   - ٥٧ -
        ‫א‬‫א‬                                  ٢٥١                                ‫א‬
       ‫א‬‫א‬                              ‫א‬                              



                                                                  K‫א‬‫א‬ -
                                                                              K‫א‬‫א‬
                                                                                             
                                                                             W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                             K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                          W‫א‬‫א‬
                                                               
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K،‫א‬‫א‬‫א‬
                                                                                    W‫א‬‫א‬‫א‬
                                                                                                 
                              WK‫א‬‫א‬W‫א‬ J 
‫א‬K‫א‬W‫א‬‫א‬ -
     K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ -
                                K‫א‬KK‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬،،‫א‬‫א‬W‫א‬ -
                                 K‫א‬‫א‬‫א‬‫א‬
                                                                
،،،‫א‬،W‫א‬‫א‬ -
                                                                     K‫א‬…‫א‬
                 K‫א‬‫א‬،،W‫א‬‫א‬ -
                                                     
‫א‬،‫א‬W‫א‬‫א‬ -
                                                                          K‫א‬،
                            
‫א‬‫א‬W‫א‬‫א‬ -
                                                                  K‫א‬…،‫א‬،‫א‬
                                                                                          
‫א‬‫א‬W‫א‬ J 
 
‫א‬K‫א‬‫א‬
                                                                                   
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
                                                       K‫א‬

                                                   - ٥٨ -
        ‫א‬‫א‬                                        ٢٥١                               ‫א‬
        ‫א‬‫א‬                                    ‫א‬                            



                                                                                                           
                                                                                           W‫א‬‫א‬W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                  
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
                                       K‫א‬‫א‬‫א‬‫א‬
                                                                                                             
                                                                   W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
                                       
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                 W‫א‬‫א‬KEF‫א‬‫א‬‫א‬
                                        K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬ J ٢
                                                                               KE‫א‬F‫א‬
                                                                                                             
                                       W‫א‬‫א‬‫א‬W
                                                                                                             
                 ‫א‬‫א‬         ‫א‬‫א‬‫א‬            ‫א‬‫א‬          ‫א‬
                                                                                                             
                   J                                   ‫א‬‫א‬‫א‬    K‫א‬‫א‬ J
                                         K‫א‬ J
                       J                      
                                         ‫א‬ J           ‫א‬          ‫א‬ J
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‫א‬‫א‬                            ٢٥١                            ‫א‬
‫א‬‫א‬                        ‫א‬                        



                              
                                    
                                                 ‫؟‬‫א‬‫؟‬W١
                                                                                     
                                                             ‫؟‬‫א‬‫א‬W٢
                                                                                     
               
           ‫؟‬ ‫א‬‫א‬W٣




                                    - ٦٠ -
                                                  ٢٥١                          ‫א‬
          ‫א‬‫א‬
                                                 ‫א‬                      



                                       ‫א‬‫א‬
                                        
        K٢٠٠٢،‫א‬‫א‬،،‫א‬‫א‬،‫א‬‫א‬‫א‬       E١F
،‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬K        E٢F
                                                                          K٢٠٠٠
      K‫א‬‫א‬،‫א‬‫א‬‫א‬،K     E٣F
                         K١٩٨٦،‫א‬‫א‬‫א‬،‫א‬‫א‬،K       E٤F
   K١٩٩٣،‫א‬‫א‬،‫א‬‫א‬،        E٥F
K١٩٩٧،‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬K            E٦F
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                                             
                                  ‫א‬‫א‬‫א‬
                                                                                            
   (1) Stanton, W & Buskirk, R., "Management of Sales Force", R. D. Irwin, Inc., 1987.
   (2) Warren Keegan, S. Moriarty, Tom Doncan, Marketing, Prentice Hall, 1991.




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                                                                                 ٢٥١                                                                        ‫א‬
          ‫א‬
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                                KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
                 ١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬W‫א‬‫א‬
                 ٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
                  ٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬                              
       ٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬                  
                 ٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
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        ١٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
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             ٢٠KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
           ٢١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬W‫א‬‫א‬
                   ٢٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬W‫א‬‫א‬
            ٢٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬                                              
             ٢٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬                                        
                 ٢٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
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             ٣٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬‫א‬
   ٣٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬،‫א‬،K‫א‬W‫א‬‫א‬
            ٣٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬W‫א‬‫א‬
                    ٤٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
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                     ٥٥KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
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              ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

            ‫א‬E‫א‬F‫א‬‫א‬

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