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The Relationship and Effect of Environmental Performance in Financial
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Applied Study on A Sample of Soft Drinks Companies In Kirkuk
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Abstract
The research was concerned on the relationship between the environmental and
financial performance. The main object of the study was identification the extent of the
obligation the soft drinks companies in Kirkuk city. The study tried to examine tow
hypothesis, these are: 1) there is a significant correlation relation between the
environmental and financial performance, 2) there is a significant relation effects
between the environmental and financial performance. The statistical inference has not
proved that there is a powerful significantly correlation between the environmental and
financial performance, and then the coefficient of correlation was recorded (0,579). To
be suspended the second hypothesis, the study was not proved it, the research not found
that there is a significant relation effects between the two types of performance, the
level of (R2) amounted to (33.5%).
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/ : :

1. Arshad, Nurul Hidayah bt., (2007) A Study of Design for Environment Using
Lifecycle Approach for Semiconductor Packaging Processes, Thesis submitted in
accordance with the requirements of the University Teknikal Malaysia Melaka for the
Bachelor's Degree of Manufacturing Engineering Design. Faculty of Manufacturing
Engineering, Malaysia.
2.Australian Government, Development of the Environment ", Water Heritage and the
Arts, Product Innovation-The Green Advantage, 2007.
3. Baeriswy, C., and Michael, Eppinger, Steven D., International Conference On
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4. Cohen Marios and Apte Uday M., (1997), Manufacturing Automation, McGraw-
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5. Dyer, H. & Singh, H., (1998), The Relational View: Cooperative Strategy and
Sources of Inter Organizational Competitive Advantage, Academy of Management
Review, Vol. 23, No.4.
6.Eccles R.,1999,“The Performance Measurement Manifesto”, Harvard Business
Review, Vol. 69, No.1.
7. Vankatraman N. and Ramanujam V., (1986), "Measurement of Business In strategy,
Research: A comparison of Approaches ", Academy of Management Review, Vol.II
No.4,803.
8. www.environment.gov.au/epg/eianet/case/studies.html.
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10. Yarwood. J.M. and Eagan, P.D. (1998) Design for the Environment Toolkit: A
Competitive Edge for the Future. Minnesota Office of Environmental
Assistance,Minnesota, USA.
229
‫א‪6‬א ‪11‬א
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‫‪ :;ًFY;N‬ا‪;4Ec‬رة ا>‪;FbEc‬ن‪:‬‬
‫;‪?5Z‬ت ه?;‪: 4‬‬
‫)‪ (1‬ی‪7‬ﺝ ‪²I‬ﺵ‪ 7M‬ا‪?M3‬ر ا‪ °A?d=3‬أ;?م ا‪?@f3‬رة ا‪/eI ^; TF0I 903‬رآ‪ 9: O‬و‪ N‬أ[=?ل ا‪7]3‬آ‪/§aI 9: 4‬ی‪?§HI?m0d; 7‬‬
‫و;=?ر‪ 4A‬ا‪ 4a]>B‬ا‪?MJ=f3?G 4a@I7=3‬ت ا‪ 9: 4MJM]03‬ذ‪ n3‬و‪?M<=J3 ?ً<:‬س ا‪/=3‬ﺽ‪ ³‬إزاء آ` [@?رة‪.‬‬
‫)‪ (2‬ی‪?§§m> 2§§=0f‬ح ه§§‪ ,o‬ا‪23‬را‪?§§fI §§J[ 4§§A‬و>‪ O‬و‪ 9§§: OI7§§@R‬ا‪2§§M=3‬ان ا‪o§§3 ،9[?de§§3‬ا ی‪7‬ﺝ§§ [§§‪2‬م ‪7§§I‬ك أی§§‪?§§@[ 4‬رة ‪9§§:‬‬
‫ا‪?M@0AB‬ن دون إﺝ?‪S ،4G‬ن ذ‪ n3‬ی‪2[ 9df‬م ‪ `MJ_0J3 ?H0M5ZN‬ا‪?e5B‬ﺉ‪.9‬‬
‫)‪2H0VI B (3‬ف ا‪23‬را‪ 4A‬ا‪ 4M3?_3‬آ] >‪/‬ا‪ 95‬ا‪/e§<3‬ر ‪ 9§:‬اداء ﺵ§‪7‬آ‪ Z§: ،O0‬ﺽ§‪7‬ورة ‪ ¨§M@¹03‬ا‪ O§AB‬أو ا‪9§: ^§MY/03‬‬
‫;‪ C0‬ه‪ ,o‬ا‪?=0AB‬رة ‪20VI 9H:‬م ‪7LS‬اض ا‪ _@3‬ا‪ً7e5 9=Jf3‬ا‪.‬‬
‫)‪ (4‬ی‪7‬ﺝ ‪/I‬زی^ ا‪?=0AB‬رات [‪2; J‬راء ا‪B‬دارة ا‪ ?MJf3‬و‪/‬أو ;‪2‬راء ا‪ `§;?f=3‬أو ;§‪2‬راء ا‪?V§YB‬م وا‪2§5/3‬ات ا‪?0>B‬ﺝ‪4§M‬‬
‫وا‪.4MdF3‬‬
‫)‪ (5‬ا‪ J[ 5?@3‬ا‪2f0A‬اد ‪3‬ﺝ?‪ J[ 4G‬أي ا‪?VF0A‬ر ‪²]G‬ن ا‪?M@0§AB‬ن [‪ 2§d‬زی?ر‪7]§3 ¥§I‬آ‪ O0‬أو ا‪?e§IB‬ل ‪ §J[ ¥§G‬ر‪O§Y‬‬
‫ا‪ I?H3‬ا‪/=_=3‬ل وا‪2=3‬ون ‪23‬ى ;‪ °0‬ا‪2; 7MI7A 2MV3‬ی‪ 7‬ا‪7]3‬آ‪.4‬‬
‫‪230‬‬
2014/‫א
א
א
א א‬11 ‫א‬6‫א‬
: ?Fd;ef5‫;ت ا‬gEf45;= ?h;]5‫;رات ا‬b<5‫ ا‬-‫أ‬

ij‫> أﺕ‬ ij‫أﺕ‬
ij‫> أﺕ‬ C‫;ی‬D‫ﻡ‬ ij‫أﺕ‬
;ً‫;ﻡ‬4‫ﺕ‬ ;ً‫;ﻡ‬4‫ﺕ‬ ‫;رات‬b<5‫ا‬ ‫ت‬
( 2) ( 3) ( 4)
( 1) ( 5)
.?H;‫ا‬20A‫ ا[?دة ا‬J[ 2[?V‫ي ی‬o3‫]` ا‬3?G ?HI?m0d; ?d0‫آ‬7‫ ﺵ‬O=eI X1
‫ ان‬2§fG ?‫ه‬7‫وی‬2§I 4M>?;‫?ت إ‬m0d=3‫ ا‬OM=eI ‫?ت‬MJ=[ ‫?ء‬dW‫ ا‬4‫آ‬7]3‫ ا‬9[‫ا‬7I
X2
.‫?ی?ت‬F> ³@eI
: ‫ـ‬G `¹=0=3‫?ت وا‬m0d=3‫ام ا‬20AB 9KM@3‫ ا‬7WS‫` ا‬MJ‫• إ‬ ‫?[?ت‬f‫•إﺵ‬
X3
‫§?ء‬dW‫ أ‬nJH0V§=3‫§ ا‬J[ 4M_e§3‫ار ا‬7§‫ﺽ‬B‫§` ا‬MJ<I J[ 4‫آ‬7]3‫=` ا‬fI
X4
.‫?ت‬m0d=3‫ك ا‬ZH0A‫ام أو ا‬20A‫ا‬
‫ام‬20AB‫ ا‬2d[ ‫;?ن‬B‫ ا‬C; 4M3?[ 4‫ درﺝ‬7:/I ‫?ت‬m0d; 4‫آ‬7]3‫م ا‬2<I X5

.½0d=3‫ ا‬4Y?8 ‫?ءة‬F‫ زی?دة آ‬OM=e03‫?ت ا‬MJ=[ ‫?ء‬dW‫ ا‬4‫آ‬7]3‫ ا‬9[‫ا‬7I X6
2§fG 9§KM@3‫ه§? ا‬7W‫@§^ ا‬0I ‫ف‬2§HG ?§‫ه‬cMM=I ‫?ت أو‬m0d=3‫ ا‬OMY70G 4‫آ‬7]3‫م ا‬/<I
X7
.nJH0V=3‫@` ا‬Y C; ?H;‫ا‬20A‫ا‬
‫ض‬7§3 4§MKM@3‫@?ت ا‬Ja0=3‫ ;^ ا‬4<G?a0=3‫ ا‬7ML ‫?ت‬m0d=3‫ ا‬4‫آ‬7]3‫]¾ ا‬I

X8
. ?H3 ‫د‬/e<=3‫ ا‬7ML OMJV03‫? أو ا‬H;‫ا‬20A‫^ ا‬d;
X9
‫=?ل او‬f0A‫ ا‬C; 9A?AB‫ض ا‬73‫ی` ا‬/_03 ‫ة‬2=0f; °M3?A‫ ا‬4‫آ‬7]3‫ى ا‬23
4MKM@3‫@?ت ا‬Ja0=J3 4<G?a=3‫ ا‬7ML ‫?ت‬m0d=3‫ام ا‬20A‫ا‬
T§§F0‫=§§? ی‬G 4§§MKM@3‫@§§?ت ا‬Ja0=3‫ ;§§^ ا‬4§§<G?a0=3‫ ا‬7§§ML ‫§§?ت‬m0d=3‫ی` ا‬2§§fI O0§§‫ی‬
X10
.nJH0V=3‫@?ت ا‬Ja0; 9: `N?_3‫ ا‬7MM03‫وا‬
C§§; ?§§HI?m0d; /§§JR §§J[ O§§_J3 4§§M3‫¿ دو‬M‫ و;<§§?ی‬7M‫§§?ی‬f; 4‫آ‬7]§§3‫ ا‬2§§=0fI
X11
.‫?ن‬V>B‫ ا‬4_N‫ و‬4KM@3‫ ا‬9: 4M@JV3‫ات ا‬7MW²03‫ا‬
: ?F‫;ﺝ‬EY>‫;ت ا‬F84<5‫? ا‬c‫;ر‬4‫ ﻡ‬pS ?g‫;ﺕ‬f5‫? ا‬FqFb5‫ات ا‬1FNJE5;= ?h;]5‫;رات ا‬b<5‫ ا‬-‫ب‬
ij‫> أﺕ‬ ij‫أﺕ‬
ij‫> أﺕ‬ C‫;ی‬D‫ﻡ‬ ij‫أﺕ‬
;ً‫;ﻡ‬4‫ﺕ‬ ;ً‫;ﻡ‬4‫ﺕ‬ ‫;رات‬b<5‫ا‬ ‫ت‬
( 2) ( 3) ( 4)
( 1) ( 5)
4@5?e§=3‫§?ت ا‬W?f@>B?G 4§<Jf0=3‫ت ا‬Z]§=3‫ ا‬4‫آ‬7]§3‫ ا‬a0I
: 4MIB‫ ا‬°>‫ا‬/m3‫ ا‬9: ‫ر‬/_=0I 903‫?ج وا‬0>B‫?ت ا‬MJ=f3
4;?V3‫?زات ا‬3‫ة وا‬7GB‫• ا‬
X12
‫ن‬/G73‫ ا‬9V‫ اوآ‬9‫?ﺉ‬dW ‫?ز‬L J[ ‫_?وي‬3‫ ا‬f@d=3‫?ن ا‬R23‫• ا‬
‫ب‬7]3‫ ا‬,?M; ‫ی‬/JI •
:7‫آ‬oI ‫ى‬7R‫• ا‬
‫دة‬2§§§m0=3‫ ا‬7§§§ML 4§§§Y?a3‫ك ا‬ZH0§§§A‫§§§` ا‬MJB‫?ت ا‬MJ=[ 9: (‫د‬/Y/3‫)ا‬
‫اد‬/§=3‫ام ا‬20§A‫§?ءة ا‬FG 4‫آ‬7]§3‫ ا‬9§: ‫?ج‬0>B‫?ت ا‬MJ=[ e0I
X14
.4MfM@a3‫ ا‬4M3‫و‬B‫ا‬
^J§§A ‫§§?ج‬0> ‫§§?ج‬0>B‫( ا‬9Y‫ا‬/§§G) ‫§§?ت‬FJ; C§§; 4‫آ‬7]§§3‫ ا‬2MF0V§§I X15
231
‫א‪6‬א ‪11‬א
א
א
א א‪ 2014/‬‬
‫ا‪7R‬ى‪.‬‬
‫‪7I‬ا[‪ 9‬ا‪7]3‬آ‪/0V; `MJB‬ج ا‪G 4J¹=0=3‬ـ ‪:‬‬
‫• ;?ﺉ‪ C‬ا‪?0>B‬ج‬
‫• ;‪7‬آ@?ت ا‪`<d3‬‬
‫• ;‪23/‬ات آ‪?G7H‬ﺉ‪4M‬‬
‫• أ‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪ 2§§§=0fI‬ا‪7]§§§3‬آ‪?§§§>?@‪?§§§f‬ث‬
‫ا‪?W/J=3‬ت ;‪ZR C‬ل‪:‬‬
‫• ا‪2@0A‬ال ا‪BÀ‬ت وا‪2f=3‬ات ا‪7R²G 4M3?_3‬ى ;‪c‬ودة ‪25/G‬ات‬
‫و‪?Y‬ﺉ‪7VI ^d=3 4M‬ب ا‪?W/J=3‬ت ا‪ 3‬ا‪.4KM@3‬‬
‫• ‪2fI‬ی` اﺝ‪7‬اءات ا‪.`M]03‬‬ ‫‪X17‬‬
‫• ‪2[ ¾MJ<I‬د ا‪7=3‬ا‪ `5‬ا‪?0>B‬ﺝ‪.4M‬‬
‫• ا[‪?=0‬د ‪7G‬ا;½ ا‪ 4>?Me3‬ا‪?Y/3‬ﺉ‪ C;?=J3 4M‬ا‪7VI `=0_=3‬ی@‪?H‬‬
‫‪?FdJ3‬ی?ت وا‪?W/J=3‬ت ;‪ ?HI?MJ=[ C‬ا‪?0>B‬ﺝ‪.4M‬‬
‫• أ‪7R‬ى ‪oI‬آ‪7‬‬
‫‪ 7W¬§§§IB‬ا‪B‬ﺝ§§§‪7‬اءات وا‪?§§§>?<03‬ت ا‪C§§§; ¾J0§§§J3 4;20V§§§=3‬‬
‫ا‪?Fd3‬ی?ت ‪ 9: 9@JA `]G‬ا‪ 4KM@3‬و‪ 4_N‬ا‪?V>B‬ن ;‪ZR C‬ل‪:‬‬
‫• ‪/J0G ?H@@VI‬ث ا‪.,?M=3‬‬ ‫‪X18‬‬
‫• ‪/JG ?H@@VI‬ث ا‪/H3‬اء‪.‬‬
‫• ‪/J0G ?H@@VI‬ث ا‪.4G703‬‬
‫• أ‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪7I‬ا[‪ 9‬ا‪7]3‬آ‪ `MJB‬ج وا‪G 4J¹=0=3‬ـ‪:‬‬
‫• ا‪B‬راﺽ‪ 9‬ا‪c3‬را[‪.4M‬‬ ‫‪X19‬‬
‫• ازا‪ 45‬ا‪?G?3‬ت‪.‬‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫ج‪ -‬ا‪;b<5‬رات ا‪C]Ec;= ?s8<E45‬ام ا‪L45‬اد ا‪C5‬اﺥ‪ 7t ?8‬ا>‪;EY‬ج ‪:‬‬

‫و>‪ 9§§: ?§§HG 9§§df‬ا‪?§§8‬ر ه§§‪ ,o‬ا‪23‬را‪ 4§§A‬ا‪/§§=3‬اد ا‪B‬و‪ ،4§§M3‬ا‪/§§@f3‬ات‪?§§;/d; ،‬ت ا‪ ،,?§§M=3‬وا‪/§§=3‬اد ا‪7§§RB‬ى ا‪23‬ا‪ / 9§§: 4§§JR‬او‬
‫ا‪2[?V=3‬ة [‪ J‬ا‪?0>B‬ج وا‪ 903‬ی=‪ C‬ان ‪2‪.(4FM‬‬
‫> أﺕ‪ij‬‬ ‫أﺕ‪ij‬‬
‫> أﺕ‪ij‬‬ ‫ﻡ‪;D‬ی‪C‬‬ ‫أﺕ‪ij‬‬
‫ﺕ‪;4‬ﻡً;‬ ‫ﺕ‪;4‬ﻡً;‬ ‫ا‪;b<5‬رات‬ ‫ت‬
‫)‪( 2‬‬ ‫)‪( 3‬‬ ‫)‪( 4‬‬
‫)‪( 1‬‬ ‫)‪( 5‬‬
‫‪ 2=0fI‬ا‪7]3‬آ‪?f; 4‬ی‪7M‬ا دو‪ ¾_: 9: 4M3‬وا‪?§@0R‬ر ا‪/§=3‬اد ا‪23‬ا‪9§: 4§JR‬‬
‫ا‪?0>B‬ج وا‪G 4J¹=0=3‬ـ ‪:‬‬
‫• ا‪/=3‬اد ا‪B‬و‪4M3‬‬ ‫‪X20‬‬
‫• ا‪/@f3‬ات‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪/<I‬م ا‪7]3‬آ‪?G 4‬ﺝ‪7‬اء ‪ OMM<I‬دوري ‪/=3‬ردي ا‪/=3‬اد ا‪23‬ا‪ 9: 4JR‬ا‪?0>B‬ج‬
‫‪X21‬‬
‫;‪ C‬أی‪7MW²I 4‬ات ‪.4J=0_; 4MKMG‬‬
‫‪ oFdI‬ا‪7]3‬آ‪ 4‬ا‪?N/_F3‬ت ا‪Z3‬ز;‪Z; C; T<_0J3 4‬ﺉ=‪ 4‬ا‪/=3‬اد ا‪70]=3‬اة‬
‫‪X22‬‬
‫‪?0>B‬ج ;‪?m0d‬ت ‪2fdI‬م ‪ ?HM:‬ا‪7MW²03‬ات [‪ J‬ا‪ 4KM@3‬و‪ 4_N‬ا‪?V>B‬ن‪.‬‬
‫ی§§‪2_I O0‬ی§§‪ 2‬ا‪?§§>?M@3‬ت ا‪/G e§§I 9§§03‬ﺽ§§‪/‬ح ‪ /§§JR‬ا‪/§§=3‬اد ا‪23‬ا‪9§§: 4§§JR‬‬
‫‪X23‬‬
‫ا‪?0>B‬ج ;‪ C‬أی‪7MW²I 4‬ات ‪.4J=0_; 4MKMG‬‬
‫‪ /§§§JI‬ا‪/§§§=3‬اد ا‪B‬و‪ 4§§§M3‬وا‪/§§§@f3‬ات ا‪ C§§§; 4;20V§§§=3‬ا‪/§§§=3‬اد ا‪4@@V§§§=3‬‬
‫‪X24‬‬
‫‪7QJ3‬ر ‪ 9:‬ا‪ 4KM@3‬و‪ 4_N‬ا‪?V>B‬ن وا‪G 4J¹=0=3‬ـ ‪:‬‬
‫‪232‬‬
2014/‫א
א
א
א א‬11 ‫א‬6‫א‬
‫?ص‬N73‫• ا‬
‫م‬/M;‫?د‬3‫• ا‬
‫م‬/M;‫و‬73‫• ا‬
T@‫ﺉ‬c3‫• ا‬
²]d3‫• ا‬
7‫آ‬oI ‫ى‬7R‫• ا‬
4§KM@3‫ ا‬9§: 9@JV§3‫ ا‬7§WB‫ ذات ا‬4§‫?وی‬M=M3‫اد ا‬/§=3‫ام ا‬20§A‫ ا‬°V> ‫د‬2_I
: ?‫زه‬7G‫¿ ا‬A‫ ا‬T:‫ و‬J[ ‫?ن‬V>B‫ ا‬4_N‫و‬
‫ض‬73‫ا ا‬oH3 ‫ة‬2f; 4M=3?[ ¿M‫• ;<?ی‬
X25
4‫آ‬7]3‫? ا‬H‫ی‬7mI 4M=J[ ‫?رب‬mI •
?HVF> 4[?de3‫ ا‬9: `=fI ‫آ?ت‬7‫ ﺵ‬2MJ<I •
:7‫آ‬oI ‫ى‬7R‫• ا‬
^§§; §§‫=?ﺵ‬0‫ ی‬4M[?de§§3‫ ا‬,?§§M=3‫ ا‬4§§m3?f;‫ب و‬7]§§3‫ ا‬,?§§M; OM§§<fI ‫ب‬/J§§A‫ا‬
:‫ل‬ZR C; 4JW?==3‫?[?ت ا‬deJ3 4M3‫و‬23‫ ا‬7M‫?ی‬f=3‫ ;^ ا‬T:‫ا‬/0J3 7‫ی‬/a03‫ا‬
OM<f03‫ وا‬4M<d03‫ ا‬9: ‫رة‬/a0=3‫ة ا‬cH‫ﺝ‬B‫ام ا‬20A‫• ا‬
‫?ءة‬F‫ آ‬7¹‫` اآ‬M3?_; ‫ام‬20A‫• ا‬
X26
OM<f03‫ وا‬4M<d03‫ ا‬9: 4¹‫ی‬25 ‫?ت‬MdB‫§?ت ا‬MJ=f3 4;‫ز‬Z3‫ ا‬4M<d3‫ ا‬,?M=3‫ ا‬2‫ری‬/I 4;/d; ‫?ءة‬F‫آ‬
:M5 C; 4M=3?f3‫? ا‬HIZM¹;
4G/Ja=3‫ ا‬4M[/d3‫ وا‬4M=3?G ,?M=3‫?ﺝ?ت ا‬M05‫ ا‬cMHmI J[ ?HI‫ر‬2Y • X27
2‫ری‬/03‫?ت ا‬MJ=[ ‫?م‬0>‫• ا‬
:7‫آ‬oI ‫ى‬7R‫• ا‬
`§§W?=I ‫رة‬/§§a0; ?@M3?§§A‫§§ ا‬MJ03‫ وا‬4§§K@f03‫§§?ت ا‬MJ=[ 9§§: 4‫آ‬7]§§3‫@§§^ ا‬0I
:‫ل‬ZR C; 4JW?==3‫?[?ت ا‬deJ3 4;2<0=3‫?رب ا‬m03‫ا‬
?H;‫ا‬20A‫ ا‬2fG ‫?ت‬FJ=3‫ات وا‬/@f3‫ ا‬7‫وی‬2I ‫ب‬/JA‫ام ا‬20A‫ ا‬4M>?;‫• ا‬ X28
4KM@3?G ‫را‬7‫` ﺽ‬Y‫ ا‬MJ03‫ وا‬4K@f03‫ ا‬9: 4J‫ی‬2G ‫اد‬/; ‫ام‬20A‫• ا‬
:7‫آ‬oI ‫ى‬7R‫• أ‬
:‫ل‬ZR C; ?dI?m0d; 4fM@8 ^; 4;20V=3‫ات ا‬/@f3‫ ا‬O‫ﺉ‬Z0I
‫ارا‬7‫ اﺽ‬4@@V; 4m0d=3‫=?دة ا‬3‫? ;^ ا‬HJ[?FI ‫م‬2[ •
X29
4MKMG ‫ارا‬7‫ اﺽ‬°@VIB ‫اد‬/; C; 4fde; •
7‫آ‬oI ‫ى‬7R‫• ا‬
½0§d=3‫ ا‬4;Z§A C§; 4§M3?[ 4§‫ درﺝ‬7M:/§0G OV§0I ‫ات‬/§@fG ?§dI?m0d; ²@fI
:‫ـ‬G TJf0‫=? ی‬M:
½0d=3‫دة ا‬/‫ ﺝ‬9: ?@JA ?‫ه‬7MW²I ‫م‬2[ •
X30
nJH0V=3‫ ا‬4_N 9: ?‫ه‬7MW²I ‫م‬2[ •
‫?ت‬FJ; ?‫@?ره‬0[‫? وا‬H;‫ا‬20A‫ ا‬2fG 4KM@3‫ ا‬9: ?@JA ?‫ه‬7MW²I ‫م‬2[ •
:7‫آ‬oI ‫ى‬7R‫• أ‬
233
‫א‪6‬א ‪11‬א
א
א
א א‪ 2014/‬‬
‫د‪ -‬ا‪;b<5‬رات ا‪L<= ?h;]5‬اﻡ‪ v‬ا‪ ?qFb5‬ا‪;]5‬رﺝ‪ : ?F‬و‪ 7t ;e= 7f<Y‬ا|;ر ه‪ yz‬ا‪C5‬را‪ ?c‬ا‪;weg5‬ت ا‪;]5‬رﺝ‪ ?wF‬ذات ا‪7wt 1FNJwE5‬‬
‫ﻡ‪;4‬ر‪ ?c‬ا‪1A5‬آ? >‪ ;eE~AY‬ا>‪;EY‬ﺝ‪ ?F‬ذات ا‪LE5‬ﺝ} ا‪.7qFb5‬‬
‫> أﺕ‪ij‬‬ ‫أﺕ‪ij‬‬
‫> أﺕ‪ij‬‬ ‫ﻡ‪;D‬ی‪C‬‬ ‫أﺕ‪ij‬‬
‫ﺕ‪;4‬ﻡً;‬ ‫ﺕ‪;4‬ﻡً;‬ ‫ا‪;b<5‬رات‬ ‫ت‬
‫)‪( 2‬‬ ‫)‪( 3‬‬ ‫)‪( 4‬‬
‫)‪( 1‬‬ ‫)‪( 5‬‬
‫‪ TV§§dI‬ا‪7]§§3‬آ‪ 4‬و‪?§§f0I‬ون ;§§^ ا‪?§§Hm3‬ت ذات ا‪/§a0G 4Je§§3‬ی‪?§§m0d; 7‬ت‬
‫‪2N‬ی<‪ 4KM@J3 4‬وا‪G 4J¹=0=3‬ـ ‪:‬‬
‫• ﺵ‪7‬آ?ت ‪ 9:‬ا‪?HVF> 4[?de3‬‬
‫‪X31‬‬
‫• ;‪7‬اآ‪/_G c‬ث‬
‫• ﺝ?;‪?f‬ت‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫ی§§‪ ^§§MG O0‬ا‪?Fd3‬ی§§?ت و;‪?§§FJ‬ت ا‪?§§0>B‬ج ا‪ §§3‬ﺵ§§‪7‬آ?ت وﺝ‪?§§H‬ت ‪?R‬رﺝ‪4§§M‬‬
‫‪X32‬‬
‫‪20AB‬ا;‪ ?H‬آ=‪/‬اد او‪?[?dN 9: 4M3‬ت ا‪7R‬ى‪.‬‬
‫‪c0JI‬م ا‪7]3‬آ‪?e:B?G 4‬ح [‪ C‬اداﺉ‪ ?H‬ا‪?HmJ3 9KM@3‬ت ا‪:4M3?03‬‬
‫• وزارة ا‪4_e3‬‬
‫• وزارة ا‪4KM@3‬‬ ‫‪X33‬‬
‫• ﺝ‪?H‬ت ‪4ee0; 4M[?aY‬‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪ 4;/d; ^QI‬ا‪ C§; ¾J03‬ا‪?Fd3‬ی§?ت ‪ 9§:‬ا‪7]§3‬آ‪7=0V§; 4§G?Y73 4‬ة‬
‫;‪:C‬‬
‫• ﺝ‪?H‬ت واﺝ‪cH‬ة ر‪4M;/5 4MG?Y‬‬
‫‪X34‬‬
‫• ه‪?KM‬ت ‪4ee0; 4M[?aY‬‬
‫• ا‪?VY‬م ;‪ 4ee0‬دا‪ `R‬ا‪7]3‬آ‪4‬‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪c0JI‬م ا‪7]3‬آ‪7]03?G 4‬ی‪?f‬ت ا‪ 4M>/>?<3‬ا‪ §J[ 4§:?_=3?G 4§<Jf0=3‬ا‪4§KM@3‬‬
‫‪X35‬‬
‫و‪ 4_N‬ا‪ nJH0V=3‬ا‪?dW‬ء ا‪20A‬ام ا‪?m0d=3‬ت‪.‬‬
‫‪c0JI‬م ا‪7]3‬آ‪ °Vd3?G 4‬ا‪: M5 C; ?>/>?Y 45/=V=3‬‬
‫• ;‪/0V‬ى ا‪/Q3‬ﺽ?ء ا‪?=; C[ 4mI?d3‬ر‪?MJ=[ 4A‬ت ا‪?0>B‬ج‬
‫• ا‪/J03‬ث وا‪?W?f@>B‬ت‬ ‫‪X36‬‬
‫• ا‪/=3‬اد ا‪?M=M3‬وی‪ 4‬ا‪ 9: 4;20V=3‬ا‪?0>B‬ج‬
‫• ا‪7R‬ى ‪oI‬آ‪:7‬‬
‫‪234‬‬

49 e 11789092 C 66 A 2

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‫ا‪ZV3‬م [‪ OMJ‬ور‪ 4=5‬ا¦ و‪7G‬آ?‪¥I‬‬

‫د‪ 2@[ .‬ا‪73‬زاق ‪CV5 7QR‬‬

‫أو> ‪;Y;F= :‬ت ‪;S‬ﻡ?‬

‫‪;Y;F= .1‬ت ﺕ]\ ا‪1A5‬آ? ‪:‬‬

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: ?Fd;ef5‫;ت ا‬gEf45;= ?h;]5‫;رات ا‬b<5‫ ا‬-‫أ‬

‫ام‬20AB‫ ا‬2d[ ‫;?ن‬B‫ ا‬C; 4M3?[ 4‫ درﺝ‬7:/I ‫?ت‬m0d; 4‫آ‬7]3‫م ا‬2<I X5

‫ض‬7§3 4§MKM@3‫@?ت ا‬Ja0=3‫ ;^ ا‬4<G?a0=3‫ ا‬7ML ‫?ت‬m0d=3‫ ا‬4‫آ‬7]3‫]¾ ا‬I

‫ج‪ -‬ا‪;b<5‬رات ا‪C]Ec;= ?s8<E45‬ام ا‪L45‬اد ا‪C5‬اﺥ‪ 7t ?8‬ا>‪;EY‬ج ‪:‬‬

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4M>‫و‬703B‫ ا‬4@A?_3‫ﺝ?ت ا‬7; C; ‫?دة‬F0AB?G 5?@3‫اد ا‬2[‫ إ‬C; : ‫ر‬2e=3‫ا‬

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‫وزارة ا‪ OMJf03‬ا‪ 93?f3‬وا‪ _@3‬ا‪9=Jf3‬‬

‫ا‪ZV3‬م [‪ OMJ‬ور‪ 4=5‬ا¦ و‪7G‬آ?‪¥I‬‬

‫ام‬20AB‫ ا‬2d[ ‫;?ن‬B‫ ا‬C; 4M3?[ 4‫ درﺝ‬7:/I ‫?ت‬m0d; 4‫آ‬7]3‫م ا‬2<I X5

‫ض‬7§3 4§MKM@3‫@?ت ا‬Ja0=3‫ ;^ ا‬4<G?a0=3‫ ا‬7ML ‫?ت‬m0d=3‫ ا‬4‫آ‬7]3‫]¾ ا‬I