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  • المرتكزات بمجلة المالية

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    9 views4 pages

    المرتكزات بمجلة المالية

    Uploaded by

    Mahdi Mahdi

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    27 лйккɫk +΀кп+,M`Ϳz`˯r+=Xʘ/1s`z`˯a!

    e ‫ﻣﻨﺒﺮ ﺣﺮ‬

    ;s=jʓ0XͧzesfM`z`˴a`y/s4,`2]0˯
    лйкк/s4+
    ‫ إﻃﺎر ﲟﺪﻳﺮﻳﺔ اﻟﺸﺆون اﻹدارﻳﺔ واﻟﻌﺎﻣﺔ‬،‫ﺑﻘﻠﻢ اﻟﺴﻴﺪ اﻟﺒﻘﺎﻟﻲ ﻣﺤﻤﺪ‬

    ͅɾz5`cIk`MzDpkeͅUa)e,M<˱L,L,!5e,y,!`/s4,`bf$
    ͨz`˯e]%`p4/˱Lr,z!`e]%`ry0%`rWsY%`rFa5`˾XʙM`

    ˲˯ ˼,` 2]0er  +e ͧ _rʜ %˯ +k4r к54˯ `r+r zD0Y˽,` /z( le XʙEj
    лйкк/s4+ʓ{esfM` ˱L 2]0˯ ͅzesfM` ZT0fa` ,z!` e]%` esY˯
     ͅл4%˯rz`r5˯ͅzTU9`ͅr5˯ͅ+s!`˼yMe
    ʓ лйкк /s4+ ʓ {esfM` ˲˯ ˼,` 2]0e bf 2]0˯rzAY˯leLsf!ɬлйккk5`]af˯/s4+
    Va)e.\r{esfM`˲˯˼,a`54˯ +˯Ksf!e e2ae +f\p5y0]g{`rzesfM`z`˯YaM˯
    ͨz`˯˾jsX.zUkr+,L YaM˯y/s4,`,LsY` ͨ{esfM`˲˯˼,`,LsX{X`
    zesfM`z`˴a`y/s4,` +˯ͧ_rʜaE˯ z`˯E0˯y/s4,`;s=k`Va)e0Xk`r%eʓ
    zesfM`z`˯˼,YaM˯y/s4,` +˯e,Yeʓ _ʙ( le p/Ye ˰ ͅz!pke yQ`r ,fMk4 ͅzesfM`
    ͨмzesfM`Vz`]`bf%ʓleA`rr5˯,!j ͧ˾z44ly/s%e

    i Nzf!` ˱Lͷ ͧ ˱L /s4,` le мт b=U` >j .]o y/s4,` ;s=k` Va)˯ W0Ey ͧ _rʜ /s%˯ ΃
    {` zesfM` Vz`]` ͅqLE4 /,X ˱L b\ ͅbf%y 0eʜ ZaM s4 ͅ{esfM` ˲˯ ˼,` YaM˯
    ͶͨͨpMy1srp,$ m,$risjYa` r {esfM` ˲˯ ˼,a` 54˯  +˯ Ksf!ɬ
    ys=` +,L  E0˯ y/s4,` ,LsY` Va)ɬ
    ʓ4k`rleA`x,e/s4,`leнйb=U`,\ͅAy ͇z`˯˾jsX.zUkr
    ͨ+ʙa`ysfk`Vz`]`bf%
    y/s4,` 2]0˯ bf!e ?0M5y ͧ ˻` /s%˯ ΃
    Vz`]`zLʀ,e,!jͅ˾z44ʜly,˯ly.oj ˰ ˴zT <( ͅzesfM` z`˴a` ,z!` e]%` YaM˯
    ͨнisjY`ʏYɬʘ pMy1srp,$ l]˽ʘ{`rzesfM` ,z80`˼,`ʓ]yʀzɰ`L˴!`+˴LZaMy
    ͅʏY˯ .o /s4,` le рк b=U` ,\ ͅ/Dʞ .o ʓ y/s4,`esY˯4/ rzesfM`+/sfa`N k`r
    Nyʁ`y/s4+>)y&<x.`isjY`_!˯qMz4s ˼, ʓ X0˯r 4%˯ ͅz`r5˯ ͅzTU9` i˴A`
    ͧʘ!eʓ ͨzesfM`+/s˯

    ͨлйккk5`]af˯/s4+ y+к
    ͨлйкк]af˯/s4+leконb=U`л
    ͨлйкк]af˯/s4+leнйrмт˾a=U`м
    ͨлйкк]af˯/s4+leмтb=U`н
    ‫ﻣﻨﺒﺮ ﺣﺮ‬ 28

    m/r,,YMyx.`ͅes]%`6a!ɬFɰTzj`E%˯e ͇paz=%W0Dro/,Yer ʍ`Lrr{yʍ`cIk`΃


    ͨпKrʁ˯.oi9`r,fa`5a ͨ[/˴!`cIj΃
    ͅроb=U`WsEk˯YDͅ&<,Xsk`6a!ei\- r X+=˯i˰ /s4,`leооb=U`/8ͅm!ʞ6Ujʓ
    i T ͇z`˯ isjX Krʁe K,y ,kL Z5` =Y wI%y Vz`] pkL ɰ {` y/!`r z`r,` ,oM˯ ˱L
    i˯ɫa` \ɰ9e 5a ʓ gy ͅKrʁ˯ .o gy,Yr ?0L нйrмт˾a=U`͹isjYpzaLYTs˯g`r,`c2az`e
    ͨ/s4,`leпс+˯zAY˯YD^`-rͅqz5a!ɬ ͨ͸/s4,`le
    ys=`g9Xk˯gͅi˯ɫ`/Ij˱Lq@0LrqL,y ,M ʓ˴pe,kлйкк/s4+leррb=U`,\ͅ0(j le
    ͨ{fzIkisjXpzaL>kyCrʀZTrm/,< gz` ˼,`L!j˱LʀeɫMyx.`r˻1s˯˼,` +e
    >j ͅzj˯ɫ` 9Xk˯ 2y2M`r zkY` qMzD ˰ 0Ik` i˯ɫ` c2` z$ ͅ˲˯ i1s` ,e sor ʘ `r,a` ˲˯
    KrʁeZT0esaMerzEMerZ r˱Lлйкк/s4+ i1s ˱L GU%` ˱L ;0%` ͅs4 ,$ ˱L ͅes]%`r
    ͨрz`˴a` {fzIk` isjY` ʓ o,y,% gy ͅz`˯ isjX ˱L GU%` ˱L es]%`r i˯ɫ` 0p5yͷ ͧ `r,` z`e
    qz` /8x2\0ex/s4+,ɬF0yʏY˯.oicsaMer Ͷ`r,`z`ei1s
    ˱L_s=%`ʓ˾kDs˯Z$sor/s4,`leлрb=U`  ,e ˱L `r,a` ˲˯r ˻1s˯ ˼,`  +e ʇY ʘr
    ˾jsXNy/9e9Xkets5e˱Lq4/˽Z$ͅesaM˯ ,esorzfoʜle/,X˱Lͅ0(,e,!jbͅi1s`
    ͨ/s4,`leлb=Ua`YDeʜsafez`˯ +˴Lir+_s%yʘ,eͅz`˯˾jsXg]%yx.`ysk5`
    bfM` ˱L zX0` qEa4 4/˴e le i˯ɫ` ˾]f`r ͨsk5`+,MeysfkEE)er"eɫ`=z(0
    +U4ʘ le /s4,` le кнс b=U` qk]e ͅ{es]%`
    x.`роb=U`lex/s4,`q44,f5yysk5`,ei
    YaM˯ ʘ!˯ʓ 5%a`˱Lʜ6a!˯ ,L5ele
    b=U`le.\rͶz`˯k5`ypjʓgyˮ- ͷͧ˱L>j
    ͨeM`z`˴a`gzzY`rNyʁ`X0˯
    ʓxsk5`z`˯isjXKrʁe?0Lͷ˱L>kyx.`пс
    es]%`leb]`ͅ/s4,`leколb=U`&keͅm!ʘ6Ujʓ ͨͶqz5a!ɬi˯ɫa`\ɰ9e5a
    ʓ{L˴ ʘrx+=Xʘ6a!˯/94zj]e i˯ɫ`r
    ͨysfk`p s`rx+=XʘNE`-yAY`
    z`˯˾jsYE0˯y/s4,`,LsY`ͧ˻`aE˯
    ,LsY`leLsf!eZTrz`˯isjXKrʁe˼A%gy
    le рр b=U` &ke ͅz`˯ isjX Krʁe 9Xke _ʙ( ͇qzaLys=`rͅqL,y ͅm+,L Yy0D+,%{`y/s4,`
    {`ʙy,M`r$ɰY˯BT/zj]e es]%a`/s4,` ͨ5%a`˱Lʜ6a!˯X0e%gzTm.zUke
    BzU) ˰ x+y p`sX i\ - ͅi˯ɫ` AL p c,Yy
    ʓ +y2` r {esfL Vza] ,$ r zesfM` +/s˯ z`˯isjXKrʁe0˽ͅsk`6a!e]ɬqL,y bYT
    soлйкк/s4+q x.`,y,!`i˼Pͨ+s seVza] .p`eM`p s`_r,oʘrʓgyͅ˾z44˾E%ɬ
    iz,Mʘ b=U`.pNT,`o/r,Yɬ,Myˮes]%`i 6z / le V`yr ^a˯ q40y x/1r 6a!e ʓ ͅKrʁ˯
    ͨqazaMrBT0`4 ͨо/1s`res]%`

    ͨ/s4,`leнтb=U`н,k`о
    ͨ/s4,`leп,k`ͅтлb=U`п
    ͨроb=U`к0YU`р
    29 лйккɫk +΀кп+,M`Ϳz`˯r+=Xʘ/1s`z`˯a!e

    L˴!`rp!a`z.`+/sfa`x/s4,`6y0]`.p zj]e ро b=U` le zj` 0YU` %T ͅq9Xke ,M
    _sY`l]˽͇`r,`bXle+s<0˯o+/s˯.\rzɰ` EE)˯ 1!jʞ +s<0˯ YUk` ˱L i˯ɫ` ys=
    ysXy/s4+j˴@˱L0Ts%<,X˼(ʜm.oi l]˽ʘr,$r0esk5`+,Me"eɫ`.\rysfk`
    WTSʁ4ler<)`o+/sele+U4ʘlepk]ɱ ͨisjY`ʏYɬʘ >z(ɰ`.o˼zQ
    ͨp`˴M4,z8ɰ`%@r
    ͅсzesfM`ZT0˯y/0f4 ,˯+k4rͅ0(j le
    L˴!`r p!` m.p` ;=( xʜ `r,` bYj i ˴\ ˲˯ ˼,` Fs@ ро b=U` le нr м i0YU` +,$
    ͨqaysf`e1ʙ`z`˯+/s˯jɰYeis]yzɰ` bXz`˯isjXKrʁe˱Lys=`c,L`$ʓ{esfM`
    ͨYUk`rbz(,˯0eʜZaMs4ͅz`˯k5`ypj
    bzoa` Wr,k< ,$ ˱L кнл b=U` >j qj le
    zk`ryʁ`zfk`ʘ!eʓ2!M`,5`{L˴ ʘ 9Xkets5e˱Li˯ɫ`pNaEAy{`UzHs`j ˰
    ͨ͸кнмb=T͹z%` gy,Yb ˱Lрпb=U`>jͅz`˯isjX˱Lys=`r
    ˼z5`zj2zeaz=$ʓqjsfAe+,$rzU=`isjX
    zɰ`z`˯e]%a`fp˯y/s4,`zAY˯lebM`r ͨo-Uj,epj{`
    ˾fA˱L;0$x.`/s4,`leкнпb=U`qzaL>je
    ͧgpzAYezɰ`L˴!a`{fzIk`isjY` 6a!˯X0˯NA)yz`˯˾jsX.zUkiͅ0\.`0y. r
    YaM˯zafM`eʙ4X0e˰syx.`5%a`˱Lʜ
    ͇t0(ʜzɰ`L˴!`rp!a`˲˯cIk`΃
    isjY`ʏYɬqX0˯M@)`2p ʜVy/=erbz(,ɬ
    ͇t0(ʜzɰ`L˴!`rp!a`z`˯+/s˯/,=e΃ sYLAXʘ,kL.)yrpjr9`o˼,zUz\gzYyr
    {L˴ ʘbzo`Wr,k<leb\˼z5zUz\r+/se΃ ͨтpzaLy/5`,LsY`_ʙ( b\lL
    b=U`ʓ˴pzaL;s=k˯p!`˾leA`Wr,k<r
    ͇кнл
    ,z!`e]%a`y/s4,`2]0˯ͧ˻`%˯
    zesfM`z`˴a`
    ͇0%`˼,` ,eZzEl5%YaM˯e]%`,LsX΃
    0 r _˴Lʜ gz5Y r "eɫ` r Zy+k=` X0e ΃ _s=TKsf!ec1ʘz44aEe,z!`e]%`j\-
    ͨ4%˯ +˴L30],X˲˯ts5˯˱Lqj T͇,y,!`/s4,`
    ts5˯˱L<(zesfM`+/sfa`N k`r,z80`˼,`
    le кнт b=U` isfAɬ ˼\.` le ,ʘ ͅcY˯ .o ʓr ͨ4%˯rz`r5˯rzTU9`esYe4/ r˳%˯
    z`r5e5%a`ysp!`6`!fa`,k4x.`r/s4,`
    p zort0(ʜzɰ`L˴!`rp!`5$X0e za%˯z`˯e]%a`y/s4,`64ʜͧ_rʜaE˯
    ͨpjr8˼,pezXzUz\r ,z!`
    ts5˯ ˱L ,z!` z`˯ e]%a` y/s4,` zAY˯
    4%˯rz`r5˯zTU9`esYe4/ ͧ˻`aE˯ ʓrzɰ`L˴!`&kex.`кнкb=U`o,5!y˳%˯
    z`˯˼,E0˯y/s4,`,LsY`r +˯j\- bXle+s<0et0(rz-z`e+/seͅкйp!`pe,Ye
    y/s4,`0!`/sENe/sar/sE,XzesfM` ͨ`r,`

    ͨ]af˯/s4+leконb=U`с
    ͨлйккk5`]af˯/s4+ͅ``0YU`ͅкнрb=U`т
    ͨ/s4,`leкнмb=U`кй
    ‫ﻣﻨﺒﺮ ﺣﺮ‬ 30

    aY5˯ zp`leLsf!e64,Xлйкк/s4+i\- r zTU9`gzY`q5y0]soͅлйкк/s4+2z˽ei T͇z0Q˯


    ͅy0%`rWsY%`y˴$b le,z!`e]%`rFAa` ͨcM`_˯˼,ʓ4%˯rz`r5˯r
    ˱L qj T ͇z\/9` zD0Y˽,`r e,5˯ yʁ` zfk`
    o2ka`zkDs`zp`мпqa=TʓgL+z`˯e]%`ts5e e]%a`z44ʜ +˯/s4,`leконb=U`+,$ͅ.]o
    o/r+˱Lкпрb=U`ʓ,\e͇p/%ers80`leyXs`r ͨz`r5˯r4%˯ͅzTU9`ͅ+s!`˼yMeʓ,z!`z`˯
    +5U` /%e 4z4 N i˴@r Sʀʞr Zz5k` ʓ ͅisjY`cɰ$zesfM`ZT0˯isLкооb=U`c2`˴\
    e]%`  +e *z40r eM` z%` Zza) ʓ fo5˯r ͨz`r5˯ro2k`ͅzTU9`ͅ+z%`
    ͨ`r5˯kDs˯gzXrcM`ZT0˯TYr,z!`
    lL 5%` gy,Y e2ae zesfM` ZT0˯ %< ,Y`
    zTU9`E0˯zAY˯m.oKsf!ebzMUi^8ʘr gzzY`rX0fa`NA)%<˴\zesfM`_seʝ`o˼,
    x/s%˯/r,`˾o/cM`_˯˼,ʓ4%˯rz`r5˯
    ͨ͸копb=U`͹
    zp`m/Lͅ5%a`˱Lʜ6a!˯qNaEAyx.`
    ͨzesfM`z`˯X0epz` _s\s˯zaM` zesfM`z`r5fa`3/˴eb\косb=U`c2`ͅqj le
    6a!˯&<͇z`˯˾jsX.zUkX0eʓqUzHrj ˰ T U=ͅq1z$ʓ{`_s<ʜr]af˯ɯ]`&yʇ`
    gzXr +ey˴$rgzL,fpeͨͨ3/˽ͷͧ5%a`˱Lʜ p4/˴e_ʙ(rqep˯qfa5+0!ɬͅʀe˼Prʀe
    ͶzesfM`2p ʜr`r,a`5k`4%˯rzTU9`re]%` X0efpe5%a`˱Lʜ6a!˯Cjrͨp pj,kLr
    ͨ͸кнрb=U`͹ ͨ͸кнрb=U`͹zafM`m.o

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