{"id":5834,"date":"2026-05-21T05:50:49","date_gmt":"2026-05-21T05:50:49","guid":{"rendered":"https:\/\/prosecure.com.tr\/%d8%a7%d9%84%d8%a5%d8%b3%d8%a7%d8%a1%d8%a9-%d9%87%d9%8a-%d9%85%d8%b3%d8%a3%d9%84%d8%a9-%d8%a5%d9%8a%d8%ac%d8%a7%d8%af-%d8%a3%d9%88-%d8%ae%d9%84%d9%82-%d9%81%d8%b1%d8%b5%d8%a9-%d9%88%d9%84%d9%8a%d8%b3\/"},"modified":"2026-08-03T19:43:51","modified_gmt":"2026-08-03T19:43:51","slug":"%d8%a7%d9%84%d8%a5%d8%b3%d8%a7%d8%a1%d8%a9-%d9%87%d9%8a-%d9%85%d8%b3%d8%a3%d9%84%d8%a9-%d8%a5%d9%8a%d8%ac%d8%a7%d8%af-%d8%a3%d9%88-%d8%ae%d9%84%d9%82-%d9%81%d8%b1%d8%b5%d8%a9-%d9%88%d9%84%d9%8a%d8%b3","status":"publish","type":"post","link":"https:\/\/prosecure.com.tr\/ar\/%d8%a7%d9%84%d8%a5%d8%b3%d8%a7%d8%a1%d8%a9-%d9%87%d9%8a-%d9%85%d8%b3%d8%a3%d9%84%d8%a9-%d8%a5%d9%8a%d8%ac%d8%a7%d8%af-%d8%a3%d9%88-%d8%ae%d9%84%d9%82-%d9%81%d8%b1%d8%b5%d8%a9-%d9%88%d9%84%d9%8a%d8%b3\/","title":{"rendered":"\u0647\u0644 \u0627\u0644\u0625\u0633\u0627\u0621\u0629 \u0635\u062f\u0641\u0629 \u0623\u0645 \u0641\u0631\u0635\u0629 \u064a\u062a\u0645 \u062e\u0644\u0642\u0647\u0627\u061f"},"content":{"rendered":"<p><strong>\u0647\u0644 \u0627\u0644\u0625\u0633\u0627\u0621\u0629 \u0635\u062f\u0641\u0629 \u0623\u0645 \u0641\u0631\u0635\u0629 \u064a\u062a\u0645 \u062e\u0644\u0642\u0647\u0627\u061f<br \/>\n<\/strong>\u0627\u0644\u0625\u0633\u0627\u0621\u0629 \u0647\u064a \u0645\u0633\u0623\u0644\u0629 \u0625\u064a\u062c\u0627\u062f \u0623\u0648 \u062e\u0644\u0642 \u0641\u0631\u0635\u0629: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0641\u0631\u0635\u0629\u060c \u0623\u0648 \u064a\u0645\u0643\u0646 \u062e\u0644\u0642\u0647\u0627\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0634\u062e\u0635\/\u0623\u0634\u062e\u0627\u0635 \u064a\u0633\u062a\u063a\u0644\u0648\u0646\u0647\u0627.<strong><br \/>\n\u062d\u0633\u0646 \u0623\u0644\u0633\u0627\u0646\u062c\u0627\u0643<\/strong><\/p>\n<p>\u0642\u062f \u064a\u0628\u062f\u0648 \u0643\u0644 \u0634\u064a\u0621 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u0627\u0645 \u0641\u064a \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u064a\u0648\u0645.<br \/>\n\u0644\u0643\u0646 \u0641\u064a \u0645\u0643\u0627\u0646 \u0645\u0627\u060c \u0645\u0648\u0638\u0641\u060c \u0623\u0648 \u0645\u0648\u0631\u062f\u060c \u0623\u0648 \u0631\u0628\u0645\u0627 \u0645\u062f\u064a\u0631\u060c <strong>\u064a\u0646\u062a\u0638\u0631 \u0628\u0647\u062f\u0648\u0621 \u0634\u064a\u0626\u0627\u064b \u0648\u0627\u062d\u062f\u0627\u064b<\/strong>:<br \/>\n\u0639\u0645\u0644\u064a\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0636\u0639\u064a\u0641\u0629&#8230;<br \/>\n\u062a\u0648\u0642\u064a\u0639 \u0641\u0627\u0631\u063a&#8230;<br \/>\n\u062a\u0641\u0648\u064a\u0636 \u063a\u064a\u0631 \u0645\u062d\u062f\u062f&#8230; \u062a\u0641\u0648\u064a\u0636 \u063a\u064a\u0631 \u0645\u062d\u062f\u062f&#8230;<\/p>\n<p>\u0644\u0627 \u064a\u0628\u062f\u0623 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0628\u0640 \u201d\u0634\u062e\u0635 \u0633\u064a\u0626\u201d\u061b \u0628\u0644 \u064a\u0628\u062f\u0623 <strong>\u0628\u0641\u0631\u0635\u0629 \u0645\u062a\u0627\u062d\u0629<\/strong>.<br \/>\n\u0648\u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0636\u062d: <strong>\u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0647\u0646\u0627\u0643 \u0641\u0631\u0635\u0629\u060c \u0641\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0641\u0634\u0644 \u0627\u0644\u0645\u062d\u062a\u0627\u0644 \u0627\u0644\u0645\u062a\u0639\u0645\u062f \u0641\u064a \u0627\u0644\u062a\u0635\u0631\u0641<\/strong> (Schuchter &#038; Levi\u060c 2016\u061b Schuchter &#038; Levi\u060c 2015\u061b Suh et al., 2019\u061b Othman &#038; Othman\u060c 2025).<\/p>\n<hr>\n<p><strong>\u062c\u0648\u0647\u0631 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0631\u0624\u064a\u0629 \u0627\u0644\u0641\u0631\u0635\u0629 \u0623\u0648 \u062e\u0644\u0642\u0647\u0627 \u0639\u0645\u062f\u0627\u064b<\/strong><\/p>\n<p>\u064a\u062a\u062d\u062f\u062b <strong>\u0645\u062b\u0644\u062b<\/strong> \u0643\u0631\u064a\u0633\u064a \u0627\u0644\u0634\u0647\u064a\u0631 <strong>\u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/strong> \u0639\u0646 \u062b\u0644\u0627\u062b\u0629 \u0639\u0646\u0627\u0635\u0631 \u0631\u0626\u064a\u0633\u064a\u0629: \u0627\u0644\u0636\u063a\u0637\u060c \u0648\u0627\u0644\u0641\u0631\u0635\u0629\u060c \u0648\u0627\u0644\u062a\u0631\u0634\u064a\u062f (Schuchter &#038; Levi\u060c 2016\u061b \u0648\u0648\u0627\u0631\u0648\u0645\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0633\u0627\u0644\u0648\u062c\u0627 \u0648\u0622\u062e\u0631\u0648\u0646,<br \/>\n \u0642\u062f \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0643 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0645\u0627\u0644 (\u0627\u0644\u0636\u063a\u0637) \u0648\u0641\u0643\u0631\u0629 \u201d\u0623\u0646\u0627 \u0623\u0633\u062a\u062d\u0642\u0647 \u0628\u0627\u0644\u0641\u0639\u0644\u201d (\u0627\u0644\u062a\u0631\u0634\u064a\u062f)\u061b<br \/>\n\u0648\u0644\u0643\u0646 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0631\u062a\u0643\u0627\u0628 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u062f\u0648\u0646 \u0648\u062c\u0648\u062f <strong>\u0631\u0642\u0627\u0628\u0629 \u0636\u0639\u064a\u0641\u0629 \u0623\u0648 \u0633\u0644\u0637\u0629 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u0648 \u062b\u063a\u0631\u0629<\/strong> (\u0634\u0648\u062e\u062a\u0631 \u0648\u0644\u064a\u0641\u064a\u060c 2016\u061b \u0632\u0648\u0628\u064a\u0631\u064a \u0648\u0645\u0632\u064a\u0646\u0632\u064a\u060c 2019\u061b \u0633\u0648\u0647 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0643\u0627\u062c\u064a\u0627\u0633 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021).<\/p>\n<p>\u0648\u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u062a\u0624\u0643\u062f \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0623\u0646 <strong>\u0627\u0644\u0641\u0631\u0635\u0629 \u0634\u0631\u0637 \u0623\u0633\u0627\u0633\u064a \u0639\u0627\u0644\u0645\u064a \u0644\u062c\u0645\u064a\u0639 \u062c\u0631\u0627\u0626\u0645 \u0630\u0648\u064a \u0627\u0644\u064a\u0627\u0642\u0627\u062a \u0627\u0644\u0628\u064a\u0636\u0627\u0621<\/strong> (Schuchter &#038; Levi\u060c 2016\u061b Schuchter &#038; Levi\u060c 2015).<\/p>\n<ul>\n<li>\u062a\u064f\u0638\u0647\u0631 \u062f\u0631\u0627\u0633\u0629 \u0639\u0646 \u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0641\u064a \u062a\u0646\u0632\u0627\u0646\u064a\u0627 \u0623\u0646 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u0647\u0628 \u0641\u064a \u063a\u0627\u0644\u0628\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0647\u0648 <strong>\u0636\u0639\u0641 \u0628\u064a\u0626\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u0629 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0641\u0631\u0635\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646<\/strong> (Zuberi &#038; Mzenzi\u060c 2019).<\/li>\n<li>\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u064a\u0637\u0631 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0646\u0647 \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642\u060c \u0641\u0625\u0646 \u0645\u062e\u0627\u0637\u0631 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u062a\u0643\u0648\u0646 \u0639\u0627\u0644\u064a\u0629 \u062c\u062f\u064b\u0627 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062b\u063a\u0631\u0627\u062a \u062a\u062e\u0644\u0642 \u0641\u0631\u0635\u064b\u0627 (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0627\u0644\u062a\u0641\u0627\u0641 \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u062a\u063a\u0627\u0636\u064a \u0639\u0646\u0647\u0627) (\u0647\u0627\u0634\u0645 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2020).<\/li>\n<li>\u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u0623\u062c\u0631\u064a\u062a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0648\u062c\u062f \u0623\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u062a\u0632\u062f\u0627\u062f \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0648\u0627\u0641\u0631 <strong>\u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u201d\u0627\u0644\u0642\u062f\u0631\u0629\u201d \u0639\u0644\u0649 \u0627\u0631\u062a\u0643\u0627\u0628 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c<\/strong> \u0628\u064a\u0646\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0636\u063a\u0637 \u0648\u0627\u0644\u062a\u0631\u0634\u064a\u062f \u0623\u0642\u0644 \u062a\u062d\u062f\u064a\u062f\u064b\u0627 (\u0639\u062b\u0645\u0627\u0646 \u0648\u0639\u062b\u0645\u0627\u0646\u060c 2025).<\/li>\n<\/ul>\n<p>\u0648\u0628\u0639\u0628\u0627\u0631\u0629 \u0623\u062e\u0631\u0649: <strong>\u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0647\u0648 \u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u0644\u0641\u0631\u0635\u0629 \u0628\u0642\u062f\u0631 \u0645\u0627 \u0647\u0648 \u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u0644\u0634\u062e\u0635\u064a\u0629. \u0648\u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u062a\u0644\u0643 \u0627\u0644\u0641\u0631\u0635\u0629\u060c \u062a\u0628\u062f\u0623 \u0627\u0644\u0644\u0639\u0628\u0629.<\/strong><\/p>\n<hr>\n<p><strong>\u0627\u0644\u0645\u062d\u062a\u0627\u0644 \u201d\u0642\u0631\u064a\u0628 \u0645\u0646\u0643\u201d \u0644\u0623\u0646 \u0627\u0644\u0641\u0631\u0635\u0629 \u062a\u0623\u062a\u064a\u0647 \u0645\u0646 \u0627\u0644\u062f\u0627\u062e\u0644<\/strong><\/p>\n<p>\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0645\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u062c\u0631\u0645\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u064a\u0627\u0642\u0627\u062a \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u062c\u0646\u0627\u0629 <strong>\u064a\u062e\u0644\u0642\u0648\u0646 \u0627\u0644\u0641\u0631\u0635 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629<\/strong> \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 <strong>\u0623\u0648 \u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642\u0647\u0627<\/strong> (Schuchter &#038; Levi\u060c 2016\u061b Schuchter &#038; Levi\u060c 2015).<\/p>\n<ul>\n<li>\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0642\u0648\u0649 \u0641\u064a \u0634\u062e\u0635 \u0648\u0627\u062d\u062f,<\/li>\n<li>\u064a\u0628\u0642\u0649 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642,<\/li>\n<li>\u062a\u062c\u0627\u0648\u0632 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0628\u062d\u0643\u0645 \u0627\u0644\u0648\u0627\u0642\u0639,<\/li>\n<li>\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u062a\u0645 \u201d\u062a\u062e\u0641\u064a\u0641\u0647\u0627\u201d \u0639\u0645\u062f\u0627\u064b \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 \u0648\u0642\u062a \u0644\u0622\u062e\u0631&#8230;<\/li>\n<\/ul>\n<p>\u0648\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0647\u0645 \u064a\u0639\u0631\u0641\u0648\u0646 <strong>\u0628\u0627\u0644\u0636\u0628\u0637<\/strong> \u0623\u064a\u0646 \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0645\u0646\u0627\u0635\u0628\u0647\u0645 \u0648\u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0644\u0643\u0633\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 (\u0634\u0648\u0634\u062a\u0631 \u0648\u0644\u064a\u0641\u064a\u060c 2015\u061b \u0643\u0627\u0644\u0648\u0641\u064a\u0627\u060c 2020).<\/p>\n<p>\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0623\u0646 \u0643\u0628\u0627\u0631 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u062a\u0643\u0628\u0648\u0646 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0623\u0641\u0627\u062f\u0648\u0627 \u0628\u0623\u0646 <strong>\u201d\u062f\u0641\u0639 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0625\u0644\u0649 \u0623\u0642\u0635\u0649 \u062d\u062f\u201d<\/strong> \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062e\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a-\u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0623\u0635\u0628\u062d \u0646\u0648\u0639\u064b\u0627 \u0645\u0646 \u201d\u0627\u0644\u0644\u0639\u0628\u0629\u201d \u0648\u0645\u0635\u062f\u0631\u064b\u0627 \u0644\u0644\u0623\u062f\u0631\u064a\u0646\u0627\u0644\u064a\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0647\u0645 (\u0634\u0648\u0634\u062a\u0631 \u0648\u0644\u064a\u0641\u064a\u060c 2015).<br \/>\n\u0644\u0630\u0627\u060c \u0641\u0647\u0645 \u0644\u0627 \u064a\u0646\u062a\u0638\u0631\u0648\u0646 \u0627\u0644\u0641\u0631\u0635\u0629 \u0641\u0642\u0637\u061b<br \/>\n\u0627\u0644\u0628\u0639\u0636 \u0645\u0646\u0647\u0645 <strong>\u064a\u0635\u0645\u0645\u0648\u0646 \u0627\u0644\u0641\u0631\u0635 \u0628\u0646\u0634\u0627\u0637<\/strong>.<\/p>\n<hr>\n<p><strong>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u0631\u0635 \u0647\u0648 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u062f \u0645\u0646 \u0625\u0633\u0627\u0621\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645<\/strong><\/p>\n<p>\u062a\u062a\u062d\u062f\u062b \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0628\u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0648\u0644\u064a\u0633 \u0628\u0627\u0644\u062e\u0637\u0628 \u0627\u0644\u0631\u0646\u0627\u0646\u0629:<\/p>\n<ul>\n<li>\u0623\u0638\u0647\u0631\u062a \u062f\u0631\u0627\u0633\u0629 \u0623\u064f\u062c\u0631\u064a\u062a \u0639\u0644\u0649 395 \u0645\u0648\u0638\u0641\u064b\u0627 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u0623\u0646 <strong>\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0641\u0631\u0635<\/strong> \u062a\u0642\u0644\u0644 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u062d\u062f\u0648\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 (Suh et al., 2019).\n<ul>\n<li>\u0646\u0642\u0637\u0629 \u0645\u062b\u064a\u0631\u0629 \u0644\u0644\u0627\u0647\u062a\u0645\u0627\u0645: \u0645\u0646 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0628\u0645\u0643\u0627\u0646 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0625\u0638\u0647\u0627\u0631 \u0623\u0646 \u0639\u062f\u062f\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u201d\u0645\u0648\u062c\u0648\u062f\u0629\u201d\u060c \u0648\u0644\u0643\u0646 <strong>\u0643\u064a\u0641\u064a\u0629 \u062a\u0634\u063a\u064a\u0644<\/strong> \u0647\u0630\u0647 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 (\u062c\u0648\u062f\u062a\u0647\u0627) (Suh et al., 2019).<\/li>\n<\/ul>\n<\/li>\n<li>\u0648\u062a\u0643\u0634\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0641\u0633\u0647\u0627 \u0623\u0646\u0647 \u0643\u0644\u0645\u0627 \u0632\u0627\u062f \u062a\u0635\u0648\u0631 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u201d\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u201d)\u060c \u062a\u0632\u062f\u0627\u062f \u0623\u064a\u0636\u064b\u0627 \u062d\u0648\u0627\u062f\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 (Suh et al., 2019).<\/li>\n<li>\u0648\u062a\u0643\u0634\u0641 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0644\u0644 \u0645\u0646 <strong>\u0641\u0631\u0635<\/strong>\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 <strong>\u0648\u0642\u062f\u0631\u0627\u062a\u0647\u0627<\/strong>\u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062e\u0635\u0648\u0635 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u0644\u0644 \u0645\u0646 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 (\u0648\u0627\u0631\u0648\u0645\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0639\u062b\u0645\u0627\u0646 \u0648\u0639\u062b\u0645\u0627\u0646\u060c 2025\u061b \u0633\u0627\u0644\u0648\u062c\u0627 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021).<\/li>\n<\/ul>\n<p>\u0628\u0627\u062e\u062a\u0635\u0627\u0631:<br \/>\n<strong>\u0625\u0646 \u0623\u0642\u0648\u0649 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0647\u0648 \u062a\u063a\u064a\u064a\u0631 \u201d\u0628\u0646\u064a\u0629 \u0627\u0644\u0641\u0631\u0635\u201d.<\/strong><\/p>\n<hr>\n<p><strong>\u0645\u0631\u0622\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a: \u0645\u0627 \u0647\u064a \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u062a\u064a \u062a\u062e\u0644\u0642\u0647\u0627 \u0639\u0646 \u063a\u064a\u0631 \u0642\u0635\u062f\u061f<\/strong><\/p>\n<p>\u062a\u0635\u0646\u0651\u0641 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b \u0645\u062c\u0645\u0648\u0639\u0627\u062a (\u0632\u0648\u0628\u064a\u0631\u064a \u0648\u0645\u0632\u064a\u0646\u0632\u064a\u060c 2019\u061b \u0633\u0648\u0647 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0639\u062b\u0645\u0627\u0646 \u0648\u0639\u062b\u0645\u0627\u0646\u060c 2025\u061b \u0643\u0627\u062c\u064a\u0627\u0633 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021\u061b \u063a\u0641\u0648\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019):<\/p>\n<ol>\n<li><strong>\u0628\u064a\u0626\u0629 \u0631\u0642\u0627\u0628\u0629 \u0636\u0639\u064a\u0641\u0629<\/strong>\n<ul>\n<li>\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0646\u0628\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u201d\u0646\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0642\u0645\u0629\u201d),<\/li>\n<li>\u0636\u063a\u0648\u0637 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062f\u0639\u0645 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629,<\/li>\n<li>\u201d\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0646\u062a\u064a\u062c\u0629\u060c \u0641\u0625\u0646\u0646\u0627 \u0644\u0627 \u0646\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u201d \u0627\u0644\u0631\u0633\u0627\u0626\u0644.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062b\u063a\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong>\n<ul>\n<li>\u0639\u062f\u0645 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a,<\/li>\n<li>\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062a\u0642\u0644 \u0648\u0641\u0639\u0627\u0644,<\/li>\n<li>\u201d\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a\u201d \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0631\u0635 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/strong>\n<ul>\n<li>\u0636\u0639\u0641 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0648\u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642,<\/li>\n<li>\u0627\u0644\u0627\u0641\u062a\u0642\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0627\u0644\u0645\u062a\u0646\u0648\u0639\u0629 (\u062e\u0627\u0635\u0629\u064b \u0648\u062c\u0648\u062f \u0639\u0636\u0648\u0627\u062a) \u0644\u062a\u0648\u0641\u064a\u0631 \u0631\u0642\u0627\u0628\u0629 \u0641\u0639\u0627\u0644\u0629 (\u063a\u0641\u0648\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u0639\u0646\u062f\u0645\u0627 \u062a\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0639\u0644\u0649 \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0635\u0644 \u0625\u0644\u0649 \u0646\u0642\u0637\u0629 \u0645\u0624\u0644\u0645\u0629:<br \/>\n<strong>\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0646\u0627\u062c\u0645\u064b\u0627 \u0639\u0646 \u0639\u0648\u0627\u0645\u0644 \u062e\u0627\u0631\u062c\u064a\u0629 \u0628\u0644 \u0639\u0646 \u0639\u064a\u0648\u0628 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0646\u0641\u0633\u0647\u0627.<\/strong><\/p>\n<hr>\n<p><strong>\u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u062d \u0644\u0643 \u0627\u0644\u0641\u0631\u0635\u0629\u060c \u064a\u0641\u0634\u0644 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u062d\u062a\u0627\u0644\u064a\u0646<\/strong><\/p>\n<p>\u062a\u0624\u0643\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0631\u0627\u0631\u064b\u0627 \u0648\u062a\u0643\u0631\u0627\u0631\u064b\u0627 \u0627\u0644\u062b\u0627\u0644\u0648\u062b \u0627\u0644\u0643\u0627\u0645\u0646 \u0648\u0631\u0627\u0621 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644: <strong>\u0627\u0644\u0636\u063a\u0637 \u0648\u0627\u0644\u0641\u0631\u0635\u0629 \u0648\u0627\u0644\u062a\u0628\u0631\u064a\u0631<\/strong> (\u0634\u0648\u0634\u062a\u0631 \u0648\u0644\u064a\u0641\u064a\u060c 2016\u061b \u0632\u0648\u0628\u064a\u0631\u064a \u0648\u0645\u0632\u064a\u0646\u0632\u064a\u060c 2019\u061b \u0633\u0648\u0647 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0648\u0631\u0648\u0645\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0643\u0627\u062c\u064a\u0627\u0633 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021).<br \/>\n\u0644\u0627 \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0642\u0636\u0627\u0621 \u062a\u0645\u0627\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0636\u063a\u0648\u0637 \u0648\u0627\u0644\u0623\u0639\u0630\u0627\u0631\u061b<br \/>\n\u0648\u0644\u0643\u0646 <strong>\u064a\u0645\u0643\u0646\u0643 \u062a\u0636\u064a\u064a\u0642 \u0627\u0644\u0641\u0631\u0635\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631<\/strong>.<\/p>\n<ul>\n<li>\u0645\u0646 \u062e\u0644\u0627\u0644 \u062c\u0639\u0644 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u062d\u0643\u0645 \u062a\u0639\u0645\u0644 \u0628\u0627\u0644\u0641\u0639\u0644,<\/li>\n<li>\u0645\u0646 \u062e\u0644\u0627\u0644 \u062c\u0639\u0644 \u0627\u0644\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0634\u0628\u0647 \u0645\u0633\u062a\u062d\u064a\u0644,<\/li>\n<li>\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0648\u0636\u0645\u0627\u0646 \u0639\u062f\u0645 \u062a\u0631\u0643\u0651\u0632 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062d\u0627\u0633\u0645\u0629 \u0641\u064a \u064a\u062f \u0648\u0627\u062d\u062f\u0629,<\/li>\n<li>\u0645\u0646 \u062e\u0644\u0627\u0644 \u062c\u0639\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0641\u0639\u0627\u0644\u0629 \u062d\u0642\u064b\u0627 (\u0633\u0648\u0647 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0639\u062b\u0645\u0627\u0646 \u0648\u0639\u062b\u0645\u0627\u0646\u060c 2025\u061b \u0643\u0627\u062c\u064a\u0627\u0633 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021\u061b \u063a\u0641\u0648\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0633\u0627\u0644\u0648\u062c\u0627 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u0642\u0648\u0644<\/strong><strong>\u201d\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0647\u0648 \u0645\u0633\u0623\u0644\u0629 \u0625\u064a\u062c\u0627\u062f \u0641\u0631\u0635\u0629 \u0623\u0648 \u062e\u0644\u0642\u0647\u0627.<\/strong>\u201d<br \/>\n\u0627\u0644\u0645\u062d\u062a\u0627\u0644\u0648\u0646 <strong>\u064a\u0646\u062a\u0638\u0631\u0648\u0646 \u062b\u063a\u0631\u0629<\/strong> \u0641\u064a \u0623\u0642\u0631\u0628 \u0645\u0646\u0637\u0642\u0629 \u0625\u0644\u064a\u0643.<\/p>\n<p>\u0644\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0647\u0648:<br \/>\n\u0645\u0627 \u0647\u064a \u0646\u0642\u0637\u0629 \u0627\u0644\u0636\u0639\u0641 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0636\u0639\u064a\u0641\u0629 \u0623\u0648 \u201d\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0647\u0645\u0644\u0629\u201d \u0641\u064a \u0645\u0624\u0633\u0633\u062a\u0643<br \/>\n\u0627\u0644\u062a\u064a \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0622\u0646 <strong>\u0627\u0644\u0641\u0631\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0636\u062c \u0628\u0647\u062f\u0648\u0621<\/strong> \u0644\u0642\u0636\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0643\u0628\u0631\u0649 \u0641\u064a \u0627\u0644\u063a\u062f\u061f<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p>Schuchter, A., &#038; Levi, M. (2016). \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644. <em>Security Journal<\/em>, 29, 107-121 <a href=\"https:\/\/doi.org\/10.1057\/sj.2013.1\" target=\"_blank\" rel=\"noopener\">. https:\/\/doi.org\/10.1057\/sj.2013.1.<\/a> <\/p>\n<p>Zuberi, O., &#038; Mzenzi, S. (2019). \u062a\u062d\u0644\u064a\u0644 \u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u062a\u0646\u0632\u0627\u0646\u064a\u0627. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-01-2018-0012\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-01-2018-0012<\/a> <\/p>\n<p>Hashim, H., Salleh, Z., Shuhaimi, I., &#038; Ismail, N. (2020). \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a: \u0645\u0646\u0638\u0648\u0631 \u0625\u062f\u0627\u0631\u064a. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-04-2020-0062\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-04-2020-0062<\/a> <\/p>\n<p>Schuchter, A., &#038; Levi, M. (2015). \u0645\u0627 \u0648\u0631\u0627\u0621 \u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644: \u0627\u0644\u0645\u062d\u062a\u0627\u0644\u0648\u0646 \u0645\u0646 \u0627\u0644\u0646\u062e\u0628\u0629 \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a\u0629 \u0648\u0627\u0644\u0646\u0645\u0633\u0627\u0648\u064a\u0629. <em>Accounting Forum<\/em>, 39, 176 &#8211; 187. <a href=\"https:\/\/doi.org\/10.1016\/j.accfor.2014.12.001\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.accfor.2014.12.001<\/a> <\/p>\n<p>Suh, J., Nicolaides, R., &#038; Trafford, R. (2019). \u062a\u0623\u062b\u064a\u0631\u0627\u062a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u0631\u0635 \u0648\u0639\u0648\u0627\u0645\u0644 \u062e\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0639\u0644\u0649 \u062d\u062f\u0648\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. <em>International Journal of Law, Crime and Justice.<\/em> <a href=\"https:\/\/doi.org\/10.1016\/j.ijlcj.2019.01.002\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.ijlcj.2019.01.002<\/a> <\/p>\n<p>Waromi, J., Rofingatun, S., &#038; Nababan, D. (2025). \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0631\u064a\u0629 \u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: A LITERATATURE REVIEW <em>OF<\/em> LITERATURE OF PRESSURE PRESSIONATION, OPPORTUNITY, AND RITRationalISATION. https:\/\/doi. <a href=\"https:\/\/doi.org\/10.31539\/costing.v8i3.15905\" target=\"_blank\" rel=\"noopener\">org\/10.31539\/costing.v8i3.15905<\/a> <\/p>\n<p>Othman, N., &#038; Othman, I. (2025). \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0639\u0648\u0627\u0645\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0641\u064a \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629. <em>\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629: \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.22495\/rgcv15i2p6\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.22495\/rgcv15i2p6<\/a> <\/p>\n<p>Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., &#038; Sariannidis, N. (2021). \u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 &#8211; \u0646\u0647\u062c \u0628\u062f\u064a\u0644. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0159\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0159<\/a> <\/p>\n<p>Kalovya, O. (2020). \u0645\u062d\u062f\u062f\u0627\u062a \u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a: \u0627\u0644\u062c\u0646\u0627\u0629 \u0648\u0627\u0644\u0636\u062d\u0627\u064a\u0627 \u0648\u0631\u0624\u0649 \u0645\u0646 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644. <em>Journal of Financial Crime.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-10-2019-0136\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-10-2019-0136<\/a> <\/p>\n<p>Ghafoor, A., Zainudin, R., &#038; Mahdzan, N. (2019). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062f\u064a\u0629 \u0625\u0644\u0649 \u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0646\u0627\u0634\u0626\u0629: \u062d\u0627\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u0646\u0641\u0627\u0630 \u0641\u064a \u0645\u0627\u0644\u064a\u0632\u064a\u0627. <em>Journal of Business Ethics<\/em>, 1-22. <a href=\"https:\/\/doi.org\/10.1007\/s10551-018-3877-3\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s10551-018-3877-3<\/a> <\/p>\n<p>Saluja, S., Aggarwal, A., &#038; Mittal, A. (2021). \u0641\u0647\u0645 \u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0646\u0632\u0627\u0647\u0629. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0163\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0163<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0647\u0644 \u0627\u0644\u0625\u0633\u0627\u0621\u0629 \u0635\u062f\u0641\u0629 \u0623\u0645 \u0641\u0631\u0635\u0629 \u064a\u062a\u0645 \u062e\u0644\u0642\u0647\u0627\u061f \u0627\u0644\u0625\u0633\u0627\u0621\u0629 \u0647\u064a \u0645\u0633\u0623\u0644\u0629 \u0625\u064a\u062c\u0627\u062f \u0623\u0648 \u062e\u0644\u0642 \u0641\u0631\u0635\u0629: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0641\u0631\u0635\u0629\u060c \u0623\u0648 \u064a\u0645\u0643\u0646 \u062e\u0644\u0642\u0647\u0627\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0634\u062e\u0635\/\u0623\u0634\u062e\u0627\u0635 \u064a\u0633\u062a\u063a\u0644\u0648\u0646\u0647\u0627. \u062d\u0633\u0646 \u0623\u0644\u0633\u0627\u0646\u062c\u0627\u0643 \u0642\u062f \u064a\u0628\u062f\u0648 \u0643\u0644 \u0634\u064a\u0621 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u0627\u0645 \u0641\u064a \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u064a\u0648\u0645. \u0644\u0643\u0646 \u0641\u064a \u0645\u0643\u0627\u0646 \u0645\u0627\u060c \u0645\u0648\u0638\u0641\u060c \u0623\u0648 \u0645\u0648\u0631\u062f\u060c \u0623\u0648 \u0631\u0628\u0645\u0627 \u0645\u062f\u064a\u0631\u060c \u064a\u0646\u062a\u0638\u0631 \u0628\u0647\u062f\u0648\u0621 \u0634\u064a\u0626\u0627\u064b \u0648\u0627\u062d\u062f\u0627\u064b: \u0639\u0645\u0644\u064a\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0636\u0639\u064a\u0641\u0629&#8230; [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,28],"tags":[],"class_list":["post-5834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-32","category-28"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/comments?post=5834"}],"version-history":[{"count":5,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5834\/revisions"}],"predecessor-version":[{"id":10017,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5834\/revisions\/10017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media\/5817"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media?parent=5834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/categories?post=5834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/tags?post=5834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}