التعامل مع الاجنبي (الاستثمار نموذجاً
20
0
0
Texte intégral
(2) 09 ●. @ @Hbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa @ @@Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa @ @. *‚ۦෆÖ]‚fÂŒ^fÂÐm]æJ. @ @@˜ƒÜß ,4 5 6 7 8 ,!- "./ 01(2$%&" '! ( )*+
(3) !&(,. '! ( 9 +! :; , 01(2 <" => , 6 7 ,?+ ,@ A %&" B!CD( :EF $( @ A :; ,'! ( *+ $ 4 9 ,>1(G $%&". $%&" '! ( H 8 ! C CF $"> $( ?+ :; 8. I>J 7!,K $%&" '! ( L" ,! & MN!(/ O )*+ P">Q C . M & VK ' ,(W !- J/ >" ! ,XG T U S 01(2! $%&"R . , 01(2 *+ @%A, :EF ! Y ZD !- &[ !- \ > - 01( >1(G $%&"R 8A !^ &, cK !] ^_ ! !- D+U `%a( bY>, $( . !e B! G , &( ,$%&" , 01(2 : 7!(JG B0E . @ @ò߇Ôß W D S ) & ! \ > ! !W( V ! ( '+!f 8E 2. >EJ 8E( B! ">G g! G ?(Q 8E , !&
(4) S !a(Y2 &( . =(l Y $( , !W( '! ( S hN! hi j )gEJ, 'E ' k ,(WG >D. )*+ :m& $ !a(Y2 !m& ,= AG D X! (G X !- >+" !- D(Q. א"א!
(5)
(6) אא#$%&
(7) $ '%א#$ (א%א$
(8) * אא waamas@gmail.com. ●. !" . ●.
(9) ● 2017 1439.
(10) 09 ●. 98. gD,
(11) Q 8 n . ,:G (WG >J \a n . S hD+ ,!- C Y 0 m&, . - !E( !- W & j CD ,! %/" D!o S 5 p>i ! &( 8 O!J( . !- D!+ ,B 01(2 n, ZD, :EF $( @ A 4 5 !q jD , " !r B!CD( . ! !a(Y OH!Jo
(12) !a(Y2 +!D> Z CF c :` j, S 6\% Es 8E, :6\% Es. $%&" 01(2 8 h %( ! $%&" '! ( 9 −. 01(2 B!CD( :EF $( ?+ @ A ,
(13) !e 01(2 M & −. " !r. ,$%&" '! ( 01(2 9 `j h/o S 6\% uU %&, :6\% uU. ! C CF $">v $( ?+ ,'! ( *+ :EF $( @ A 4 5 : ?+U. :xy cK ?w. S 9!%G $%&" 01(2 9 +! z ?> (
(14) !e 01( S M & V! . B 01(2 ZD, :EF $( ?+ ` j, . M &G $JI M &G 67!% {( 6\% !( L!W/ V0A :6\% W &. $N>C(2. :Y : m&,. >m& !} 1 4 5 2. @ A 3. ?+ 4. B! I( MN!(& 5. א
(15)
(16) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(17) 99. ● 2017 1439.
(18) 09 ●. ð‹ÄäÛa@Šb ⁄a@N1. : S 01(2 J 1 1. >1(" ,)>; } U - ; >1 >Ws >; 8 $+ S 01( o 'IU. 1& >1 h " U "H . G S
(19) *% ^ " 8 O !% :+ $ !a(Y2 S 01(2 V.K. 2!+ 0; ! D!& z
(20) a ! ( &, !+g1E, ?] 5% B >C !e : 01(2 9 2 1. gs, U
(21) , O> iG %& & :>E V[>C S mJ g \j B22 n !&+. :b+ , 01(2 <" K. : 01(2! >U o!& S G! > 1 2 1 - v . :vv E ' " * +v :c! ,
(22) C h Y L 8 vov ! %o!& S sv !D 2.
(23) !e U &, VU ,N!^
(24) ! U $ m&G S ( , ,15 :nG. 01(2! >U 01 ' a\( B!%&" S G! > VU 0o ,3" >U )g1,. S ! j $( B!o Bgr ' aF h& aC !&+ G V. : 01(2! >U !s(/2! > 2 2 1 ' AD 8 v ( 10 : S 5 P AYv . D :c! ,
(25) C v (/!D Ov a J Vo ,&>Y hD, ! <" J ZiG > J V " >U 5(/!D 01(2 h J, ," % L " V_Y ,c! , 'AJ V_Y !s(/2. : 01(2! >U S < ! > 3 2 1 V S V v >v Q[ : c! ,
(26) C S < ! > ,20 :'G .
(27) !E^U 7 h/E " !- AU 01(2!D V.K " >U 8 'AD z
(28) a . 4hAD H!( S < . : 01(2! >U ' z 6 4 2 1. h D 67 * ,h¡ !a 8 '" )! U !& : h 'I $%& 67 S. zI ! CD I!Q O a 01(2 ! O a ' z : h 'I $%& ●. !" . ●.
(29) ● 2017 1439.
(30) 09 ●. 100. 5ho>,
(31) !e U 8E, '"U 8 B! ¢ O> !- : h : 01(2! >U J > <!kK 5 2 1.
(32) !e 01( VU o£ J > <" 8 : h 'I $%& 6\D. ,<" z >U I ! > D h Y S > 2 ,$9 " "! 8 N . z 2 6 S J > > ,<" *+ O K 8 /! &>Y ! D, ! 01(2 <". :h&; 01( V !C U :>F 6 2 1. 2 VU !- & Y V!o h1 S h&; ' k :D - !C U - ! 8" :: h zI
(33) !Y. 8
(34) !e ¦>QK K £ 01(2 h" U 8 h i ,
(35) !e W7 VU ,6"h D ¥ !% ' k :D : h zI h Y +!s !D ,! "U 8 hCQ $( ! h(J § 7 01(2 <" z o£ n . ,h1 S ! &; :$%&" J 3 1. Vi%,> 2 8© XG g z 2K Z%i& 2
(36) & $%&" J VU. `iI ! 's $%&" =I VU n . !J ,N !YK C
(37) . S hY!i/ 8 ¦>ª :; 8 ,8+! G U X&(G U X >! : ( , z H! CJ h . ! :q S &}G =I V (( : D "* '+U" H! CJ « U 8: ! : X . :$%&" '! ( :E7 4 1. S J(Q :®U g ,>1(G $%&" '! ( 9 8 H! CJ F C . 8 !- Ci :G g 8E 2 hU K >+!m D!s
(38) +*G +. CD ,hE7. Y !- . U !- &( U !- >7 V!o H
(39) S %i G
(40) ( D!s ,"$ D> . & !" ,H! CJ 8 g1o H [ n . S P !C,. 's, O C ,H! 7 z - !Y ¯{s VE VU 01(2 \a V}_s $&} $* ° ' >1(G $%&" ° & , 5 O C , 5 . 8 %i G
(41) ( L" K %+. CD " !& E !e" ±!1 +*G !U. א
(42)
(43) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(44) 101. ● 2017 1439.
(45) 09 ●. 8 ": >G >o. Y X 7U Z7 z ( ! ! V.K V XG g '%Y. S ! V.K g U ! V. - >D!o U V!o 0- h $ D ( U H! 7K. h C W(7 - >D!o V. hN! 7K S >C(J 2 $ \G VD" :²>r
(46) C ,"!+g. VU 0o nG <!%U 8 H! 7 V ,9"h $ D ( !- j U ! 7U 8 :: h zI !] !J(/2 O 0 XG \a 8 H! 7K. $%&" i( b(7 4 5 L K %+. CD "?!&7" 6 !1 +*G !U. °_^ V! !/ ´> 'Q .K" :+& D , S %i G
(47) (. ,U> ¦>Q 8 h ¦>Q V $. D ¦>r h j .D ,¦>Q U. "O !W( !¶_s Y h !- . ga 2 H5 >µ !U ,!/ S !CG !- ( !I h( .D. b(7 !- . ga V &" z h a7 8(G z V}_s :®U U !iY U H! 7 Z>} 8 01(2 I>D h ·!(,. n . S }!C ' !Y CD ! G L" !U ,4 5 : (! L" 67!% >. : (%}!{ ¯/ *+ ,5 :ON!e :E '7 <!(E , U 8* ! } :c! ,
(48) !Y ,!- /[>Y. & /+> h B! : h zI $%& '! Y , 5 >J. ¶ !- I!Q - C : h zI
(49) > > C ,h ! )*QU g ^ S ¶ n . ,`(J ¸(C XG K ! ( E P¡[ VU : K D )!A(C , Q. ! >i^ :q VE VU z > L 8 h `a, 0 D !+ 01(! C VU ' !C. n !&+ ,11: K >D! : h 'I $%& VU 0o 10
(50) (2 *+ 8 ¦>ª 8 XG g & :+g XG X !W( '! ( I 8 \a h D P/!o .K I!Q
(51) Q V.( ! b( T K
(52) Q . cK %(o – >\% H <> '+U 8 !- Y M & '+U VU ^ 8 ° CD ,X . T > !/ !sD !/5 , ,- !f nj U 'Q/ !& , h& T > !/ V!ED ,h h& T h K !^D n . S : h zI
(53) <!\IU h&. "XiD ´&" 0- Y &iY ,<> 8 Y" @%& VU >o. ,<> '+U 8 5 8
(54) U. 5 : & *Q£ /!o Y ,! B>J ,!s K VQ - !f /!o. ●. !" . ●.
(55) ● 2017 1439.
(56) 09 ●. 102. ,!®&E 8o! !®% <! ; h/o ! } 8 :q 2 !& VU , 8
(57) C. zI
(58) z L!W K k V!o 0o ,: JE ! <! 1 8 :q k .D. /!o , !Jo ! +U ,!s 8 8 : K f <! 1 P/!o ,: h . K "!(7 : JE ! % S !& K k .D ,h/ 2 !JE hW/ ! V%. ! + *+ ,:+ L 8 !K ,:+ g 8 <µ !K ,! } 8 :q M& 8. + n . z
(59) a H!&% K V"!(¹ ,12!®&E 8o! 8 :q 2 n *o J&G : , "! (D ,H- !i - *QU B!W(&G )*+ :+& ", 8
(60) !%( . Y ,XG z OY n * /E 2 b(7 <! 8D 4 5 : (! L" !U. VU"13 º. > ,$%&"! /! (2! &( Z CF
(61) 7 8>EJG H [ P&!%,. ¦ !r K h"( W ,_ 8 V% 'ADU $+ »Q h"( W ,_. n . ¼E °>"14 8E ," K ¼U z &( Z CF K £, )!C( S !®
(62) ' ,$Y5 U ´> >E G 8 $ !
(63) z ZD 2 D. X $%& ' AJ( U% z C, o>« ! $&%, O ¢ °> , . 15"¦ !r )!f o> : (! ",. $( , !&
(64) 8 ! S !+k ! S G
(65) !a(Y2 >§!& . ( 8 D>, VU i(, b(7 ,)g 8 U :G 8 01( !EDU ½i (,. S VE - >1( G cK x !& $%&" VU 0o ,! O a !+!a(Y. - U '¹ D ,OY =Y h& :G n¾ ,h} 5 x D , 01( - !EDU 2 :B ! Q ; n !&+ VE ,hi j h(! ¿D>, VU !K −. Y U 4 9 V ! %C, VU !K − Y 4 5 ! %C, VU !K −. !a(Y2 &( h (, ! bs( 2 >U Ci O a
(66) ! r
(67) %CD.
(68) X. z ! !a(Y O>i 8 h ,_ !e !- AU D> ±!1 ! r VU 0o. א
(69)
(70) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(71) 103. ● 2017 1439.
(72) 09 ●. XG. !a(Y2 S +s À!%G ! ( 2
(73) %C ! Q D 6 !1 ! r - gQU. 'N! 4!%&( % 'Q %&" B 01(2 B!CD, VD ,$. ={( ? >§ '§ S %C Ci& %, ! E\G !Y> 8 8E¾ $( 16 º &( K \G "! !a(Y2 :4 5 2. :xy S ! a {, 8E ,4 5 VE >1(G $%&" '! ( . Á!a(Q2 '+U !+ C – " !r B 01(2 ZD, – K "!7 " 1 2. 8 ÂU ! D!s ?!&7 h K +. ! + ,
(74) !WG *+ S :] p;G >o* . O>Wq S ' ! Oa h V! ( CD "! 2K :] /! (2 Lf 2 hU.
(75) ! p!J/K h(C C7 S '( V $ !a(Y2 S '( @ A ( 2 2 2. $ p!J/ @ A ( 2 :(\( Y!} {( U. XG V ,$" !r '( {(G Z ;G ! H!D z O C 3 2. - 7 >7 !- }9 2K ,: } 9 & D U & 8* !¶U ! :c! ,
(76) C ,!- >7 '7 U 2. 1734 :H!& 2Ã V!o VK !. z 8>D!E ' k 8 :c! ,
(77) !Y ,XG g %, h ,_ 2 VU 4 2. U '( K :] /! (2 z ,>, .K 2K > J + ,141 :H!& % X&£G. q : h zI
(78) > ¿D VU 0o , n . bÄ VD %( V¡U 8 V K !& E !e D ! n . , %C g ?+U h P/!o ( G VU >, J, ¥5G :G g o5 S ' o U hJ& O ? :G » VU 4_^. D X >\ · '1 ,OC 7!/ 8 XG z ¢ h D VE 2 VU 5 2. >7 <> '+ · VU & 'C/ Y , ¢ 8 h ,_ !e N!" g. ,!o · h& &a ! *o ,XG z OC m 8 h D !e n . ,!«!. z ,:]>7 S h V& ( !© !- Ã ^ !% VU Lk 2 :h Y S n ! ! )>o. Y. '¹ 2 ! : K '¹ VU Q VK , O !W( <> U K
(79) Q 8 & VU XG ●. !" . ●.
(80) ● 2017 1439.
(81) 09 ●. 104. 18: & h . : @ A 3. > >D biU Y , & 8 + *
(82) !e E J `j U. >J ! c. £, $( B! 0G 'o >E&( D @ A O C ! &E . :@ A )*+ 8 ,19(WG. :'1 :\ \a g B! 0G 8 $ & 1 3. z !(o .K * XJJi ' :c! ,
(83) !Y , % :o S ½ 8 $ & 1 1 3. YU :c! , h Y ,3 –1:XJJiG V ºª :+/L U :+ !o .K VD( !& 9 :8Â> V G ºl 2 @C ! VL .
(84)
(85) !Y ! (C C7 g z !+ ! §K / S ½ 8 $ & 2 1 3. S : h 'I h(%Y> P%; "!& ¼ D !&s 8" : h zI ! ( / 8 >\( p. !& {%, 2" :c! ,
(86) !Y ,H! ^ : C, S 8% 8 $ & 3 1 3. 58 :H> s ": N! ^U. h
(87) C , !E(7 D h%7 !& ! ¢U ! 'ED , !E(72 8 $ & 4 1 3. - " h >E(\G
(88) !e g , H! CJ L!"U ,20"Å}!Q 2K >E(¹ 2" : Oa . hE ! z. 8 > !" 8 !& 8 g ´U 8 ,B2!%G ?!&I ¿ 8 $ & 5 1 3. ! G O> !{G & G Y!\G 8 : h zI
(89) b® :
(90) !Y %. h QU z '"> , ½W& 8 $® ,21!> S ¯Q , !!&1 8. 22!+g. " S X( " "& " '1 , > &A(G % 8 $ & 6 1 3. ! & : h zI $%& b® n * ! > aC % $& !q C S ,!+g ±!%G Æ!J ! P ±! G I!CG! O V2.
(91) ! *Q VU À>2 '¹ 2" :6 $JD )>EG >iAG 8 $ & 7 1 3. א
(92)
(93) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(94) 105. ● 2017 1439.
(95) 09 ●. ":G z :G
(96) ! >7 !e n . hC7 g h QU. h zI
(97) !Y , C >>( I 8 + =! >>( 8 $ & 8 1 3. 24,23"o C\© CJ& =" ::. 8 ¦ !Q h ,! > C>i 01(2 & :>\G Ç a ! '( 8 $ & 2 3. °>Q B !A B!/! =Y V!o *o )Y hD+U È!&( h IU hN!% 01( P & :N> B!o 8 h, ,!- }!Y 0- >F ! > >F : ! ( É C ! . - 1D ,hC>} 8
(98) !e » NÊ z !- }!Y 0- >F >F & : ! , VU W/ . ," J& 2 !- \ i, 2 hÂ!D ¥QU >C(D .K" :C S H!" CD ,! > ! h! , D" n . S ' W/ Áa/ 8D ,! > :>\(
(99) C f BH!" !AU \ G. - " :E ; VE .K ,!wN! 8>m(& g j>Y Bgr V!o CD &; b(7 ,". /!o :®D n . : !a(Y2 :w! 7 8 H" + ! > ! V! ( +! S <> . w !& D ,
(100) !e 01( S g p>i 8 !® ,! > B! 8 V Ãs. B!, % 8 n *
(101) f VU z PI>7 ,hN!& O!K ½>Y B U % E S p!\K 8 >o. C ,25>7
(102) ! P % H!& S 'Q 2 b(7 ,! > ! '! (, 2 $( . 8 + !ÄU VU , U 8 VJI 8 % 8 QU hU ,` W/ ´U 8 % 8 Og . 2 ½>C
(103) !Y $ {G + ´U 8 O % 8 O " " + Ë 8 V> 8 ! ! 2 $ / > h D Q, 2 i 2K :E%o 8 ,P % H!& S U ,h D Q,. g ! 8 :( U ! :c! ,
(104) !Y ,!- }!Y 0>F h>7 26!& 8 m 2. VJ AG :+ nÌ D h" V >, O!oL 8 :( U ! & > D !&
(105) U S 2739 : > . 5G S Q ¦!(/ Í!& B!r VK :B!>\G S 01(2 8 $ & 3 3. VD n *o ,
(106) O>N S Y U !- K 5 VE, VU k 01(2. ¼ ,
(107) O>N S C, VU 01(2 5G ! D '! ( U ! W(& $( B!r. BQG @(, $( ! G J &a( s( B! VU ' ,@CD *+. - 7 °>Q $+ VE, VU $%& ,B!">{G ' s( ! G p>} ' !D ,2 ●. !" . ●.
(108) ● 2017 1439.
(109) 09 ●. 106. 5 U !- 9 '%C 2 !( ! ,>¹ h/!D * , 5 VE, VU $%& ¦!(/. ,>Î B!Q C U ,>&r : >r!o >\G S '! ( U M(& 01(. >U $( B!% i 8 P >\G B!r )*+ {( U 0C º G!o ! K >m& !] '! ( !& & B! G )*q h>\( ,28!q , U !q !&(. - 1 >E(\ `a 2 * ,!- !a(Y W(& P
(110) 0U !®U z h 'Q z 'a¹ VU . 29²> Ï! n *o M(& 4!s/ U (W £. S :c! ,
(111) !Y ,` !a ' S Z !( K VK : O> D!&G 4 3. D!& $+ ! K $( D!&G!D ,25 :XJJiG VD!&(G ¼D!&( D n . O>G Os D!&G V ,g ! ¢ f 2 D!& $ D ,& B!JI B.. 30(WG n!¾ z ÐC,. 0/K ,XG z - Í!Y $ U ¼D!&( *+ ' k 2 VU G 8. , 0("2 &( S ¥_^2 K ,X g X ,h (µ K V(& 8* >D. : c! ,
(112) !Y ,\D : ¼ V!/ + J r VU !e!} , /!/ O !A H!&. - Y ½! ! D :E !& " S :o!&E C U ,10 :?> V >Es, ! . :E !& " ! D ?( z :o!/ YU ! D :o!&E - >Y !- /!E ! D :E !& ". 31½! . :?+ 4. '! ( 7!/ 8D ,hC7 )!iU 2K !- Ã ^ ¥_ '!E( 8 $ 8 VK. C $( ! ?+ ! & ,OÎ ?+U ZD S EÎ h/D $%&". '! ( H 8 ! C CF cK $> ?+U ! & ,(WG S !a(Y2 4!s& ! $%&" ZD( :EF $( ?+ ! & ,$%&" : !U ?+U 1 4. '!E( i n . VE g , K b : O 0 1 1 4. : & )*+ {( K £ 0 &(G %i B >1 >DR ,* B C X. = E, 8 O !% !w!% } g1, O 0 "D ,p>i 'AD 0K א
(113)
(114) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(115) 107. ● 2017 1439.
(116) 09 ●. ½! ! D :E !& " S :o!&E C :c! ,
(117) !Y , (WG >D . z :w Y !+ z :w>i S >D !YK + XE( ,10 :?>. }v > U $+ Z Y $K M &G Aª V!/ VD XE( *+ ,32!+ 01(. B!%\(G B! &G ,!] V! , " $+ ! / 8 S B!%" '1 ,! D h&
(118) 0 '1 ! i 2 VU h& } > U , ! o>, z ! D `"_ $( D!&G $+. z ! o>, `"_ $( B!+ >EG , ! (Y >\G ¼J& '(Co !- / !- & !+ ¢ CC\G ?{(
(119) 0 5% E V + XE( ` \a : J !D ,33h %^ h D ! 'oo ! D. 'C& ,(WG >J » %" O 0 D ,34 S ! 'E $C C n !e 8 _/ ,: " & ,)!% z !&J{( VU :h& T <!ir 8 > !/ 8. O 0 S ¥>m/ 8E :h " >o z !/ 8 'C& 0o ,: (D>7 :q >D/ ,:w £ VU" : !e ! 8 'C& ,¦>r <W( S ¥>m/ 8 ÇÄU 35"! E ! ! % *w ! !a 0(! V% O 0 :o!. (WG z 8 ¶ * ! s VK :$7 + ! ! + ! X 'aJ 2 1 4. VU U ,32 :?>Q V k !© gQ n PÂ :c! , h Y + ! OC ! hi > ho ! 2K n ! 8 n ¼ h ,h 8 V!/ 's VU $%& 2 O! ?+ ¼
(120) !e. h&
(121) £ PD n . z L ! !U ,P AD PYa, U P ÄD P% U P &DD PoU 2 VU k ) 01(
(122) !e &, VU U ,36?h( j 8U ?h(CJU 0 D ?h(%(o 8U 8 ¼ S /!7 > !U Ja !- 7 0/K \D !- ! V!/ $Y ? (. U - !%( ! !- /0K ` !a ' $+ 0/K ,h % U C D!( ¡ ¿ % a( 0o / ' !D $7 + ! ! + ! X 'aJ ?> 2 !D ,c! , h O!>. cG K hW( hU !- 5 hU !e!} >m/ S >QU ' + V!/ )9!% * . 37 56 :B! * V % 2K ¼/ 8 PCQ ! :c! ,
(123) !Y '" . : m U% 5 !E7U S VK : 01(2 8
(124) !e ' i , 3 1 4. , !o ,¦!(/ 8 hi VU V!/É Lk D ¦!(/É hCQ ! 'o VU +. U !- L 0- L 1 ,O 2K 'i , 2 ! o ,/!aG C& ●. !" . ●.
(125) ● 2017 1439.
(126) 09 ●. 108. ,! "!7 H 5 ¦
(127) !e !Q!o ,B!%/ z !wY (( ! (7 &. h j c! ,
(128) ! h :;K D O ¢ g
(129) !e ' i , !U ,/! a &aG ?!Co. %i !a ¿
(130) !uK U ' i ( O>ED ( ,38) 01( hmJ ) PF 8 'Y : c! ,
(131) !Y )!% z !] : U $( & ! !- />Jo \ 8 !- / !w >; U. ! / O! S & 8* $+ 'Y pL> 8 B!% i )!% ¦>QU $( &L >7. 39 ! C a !Q. ¯l 2 ! !w a , &( N!o 7 $+ : 4 1 4. XY /o & 8* !¶U ! : c! ,
(132) !Y 0o $+ 0/K : g %(, :. 8 :ON!e. °C( <>YU + U , , 2U z Y V&^ :E& >k 2 @C ! H ^. , :] ¢ :q :m z : ¹ 2 : H !7 " C X&£G >o VD. ?+ D ,$* :G 8 'o !] 'm( $( VE, VU k 0/K !a(Y2 g !a(Y2 B! G U b(^ S :G g :G '! , ,$! . h& *QU U haC(/ U h(Y!} pD hJo U - +! :§ 8 2U" :: h zI
(133) C ,. 40" ! C hW W7 !D , hJ/ } g !- Ã ^. >DU X '! ( ! Á!r '!E(G hW & VU n^ 2 :V ! ( 5 1 4. gr ' % S !®U !e!} >D 'E ?+ À!%G 8 * (WG. ! 'o S V!/ $& « :w!Y S X&£G K c! , <!iQ D Z. z /! , :c! ,
(134) !Y ,B! (WG >D z ON!J ! gr k !& J&. \aG V ! ( VU z n^ 2 ,2 :ON!e V :; z /! , 2 °C( h > * \G > z z V ! , + &( : ! C CF cK $> ?+U 2 4. zJ 8 gQ ! !D )g K ¦! (72 8 h ! hJ/ V!/ =o 1 2 4.
(135) (
(136) £ 8 : h zI b® Y. Zr" :: h zI
(137) >
(138) !Y ,' %/ ±!/K ?+ + !% J/ 2 2 4. "h ! : JU h K : %7U
(139) ! : o. א
(140)
(141) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(142) 109. ● 2017 1439.
(143) 09 ●. !& !¶U ! :c! ,
(144) !Y ,B>1 Bgr 8 h (( ·!ÄU 0 (( 3 2 4. 41167 :O>C% !- % } -27 S !© o. N! o Z CF + >1( Ò! ?q VK :'!s &( 01(2 4 2 4. (W !E Z CF K $ M &G ?¶ 8E ,` > : m ( b ! U 8E© ?q VE VU 8E D ,>1( '" OgaY ! !E >µ ¼ :G. - 01( 01(2 VE VU D ,@CD !e ` > + 01(2 B!£ 7 . 8 µ N! Z CF X :N >1(G!D ,J({G !+! Ä &( AC °a( !- &,. Es 8 H" S !a(Y2 &( !D,42(W B!Q :C, h, 01(. S 01(2 VU U ,43 0("2 &( &" K !- %&" g, $ D V!/ H!& &,. VU k ' ,@CD I!r !EG! 2 C A Bg(G ¿ % !- EÎ VE 2 . 44(W 0 ON!J K ?¶. :$%&" ZD( :EF ?+U 3 4. !a(Y2 G h ", K ?¶ :B! cK 01(2 h ", 1 3 4. B. B!r ¦!(/ °>Q B!!iC $C !a(Y2 °( z 5%
(145) ^ ( ,H! & X
(146) !e VE 2 b(7 V!/É °aC "! !] ! C k ,!Jo >D (W !a(Y2 isR 01(2. )*q 01(2 @Q S bi , * , &( S !w ¢ ,! K (WG Og%o ·! U !+H>" 8 ZC\( $( /!1 B! 5G V is. !a(Y2 4!s& K h" X7 >m& " 8 \ zU 01(2 VE. S ±! !e )!& ` > ! G ( , $( j :m& ¼E O ¢ >1o !a(Y2. °(G z !a(Y2 4!s& ! Y : '7U 0 D VE 01(2 2 3 4. 5 `, !© B!r W(&G VE, VU U
(147) O!Y z $0 >J . !U z ¼ O !r ` > S o !sG !U z o !sG VE, VU ,! "!(/. VU k
(148) !e U>D ,> ! :& O!Y ZD V[>C ! >¹ $( ( !1 > NJ ●. !" . ●.
(149) ● 2017 1439.
(150) 09 ●. 110. 01( 5 Ç a !- CD $C C ¦!(/ S o !s {(. p>i 8 C>} ,!- 9 >\G B! G 8 N! >WG >o* Z% 0o h{(. 46 45°>Q '! ( ·!ÄU B! G ¿ >7 !D ,P/!o. ¦!(/É BQG 'o h "( n . VE :
(151) !e U> '!E ' s( 3 3 4. :c! ,
(152) !Y ,O!o >D L!&(o2 :>\( ?q *+ Z CF 'Jo Y 01(2. b¹ : ¡U <* :+5%D ' % S !®CJ& 2 AJ +* V &E 8* . ! Y *D :EJ :,&o ! *+ :+ § :]&" : +!%" °E(D :& " !/ S ! . y S '}!% ! !&
(153) U 'oU L!&(o2 X V>Y 6 7 ,35 – 34: ( V &E, :(&o Á!r
(154) !e z 0W pC7 8 h&A( ! ,>E . M &G ZD hU 6 7 ,' '!E ' s( !- N!C !- !U A p! * D. ¥ (2 ¿N!D h "( ( :G!D ,}! U O&(E
(155) U Ó ", 2 $. 47 01(2 K. &( S h( u 5% & &, ?+ VK :>D OH!Jo D 4 3 4. S :+! ! 'o 's * $0("2
(156) !e U :o>,
(157) Q 8 n . ZC\( , ¢. 8 >D 'E 'Q 8 !JE Z7 V0j , "!(/ h,H!Jo D h, Y V!/ &, Y!} !a BI p>} 8 , S ! &% B! 5 gD, (WG. 48 "!(/ B!!iC D!E L B! 5G 8 !+g B!E%^ :B! I( MN!(& 5. : ! uU MN!(/ O 6\% ¦>Q : MN!(& 1 5. :>E V[>C h >U !- %" - >U ( $ !a(Y2 S
(158) !e 01( VU 1 1 5. O> iG %& & . ZD !- 9 ·!% >U + 01(2
(159) !µ S XG g '! ( VK 2 1 5. + !] J(& XG U S h U 01( 8 $%&" 8E¾ $( , @ A . $ (WG. 'I (WG >1( !- }%A !- C>} !- \j !- W & j VK 3 1 5. א
(160)
(161) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(162) 111. ● 2017 1439.
(163) 09 ●. XD>i E !s &( cK. ! & ?+ EÎ >1(G $%&" '! ( S $ M &G VK 4 1 5. °>QU ! & ,! C CF cK $> !D+U ! & ,'! ( ! C $( ! ?+. $%&" ZD( h", :EF :B! I( 2 5. :xy S '1(, B! I( 8 - 67!% ·_C. 01( N>" Bir ' , z ' B!E z k 1 2 5. n . S M & b^0(, b(7. ' k % &( gr k 8 '! ( , z ' 2 2 5. ! N!Q ! N0& Y % )*+. "!7 !®^ 8 $( (WG B! ¢ cK 01(2 h ", z ' 3 2 5. ! & XG.
(164) 7 + ! S '! ( VE 6 7 $ M &G! !W( '! ( @%j 4 2 5.
(165) 7 p>i. @ @Z@òaŠ‡Ûa@Š†b—ß 2002 ,
(166) ,? !aG µ , S
(167) !e O ! À!%G : %7 [ .1. n& ,14 , G! p S 01(2 B!o9 ' :87 ÂU 8 $Î ÂU .2. 1986 ,8>\% , 01( $ o . &( S !+ V% X !a(Y2 B!Y : º 8Â> % ÂU .3. !" ,O" ,$ !a(Y2 !\ÄU o>,$ !a(Y2 S B! ,!a(Y2 1985 , % nG. ,Í! G !a(Y2 S $ >EJ ! K O / !\ÄU :$ >EJ $G! G .4 Í! G. 1998 ,24. >EJ F ,: m&( V!/ : % a %. !q .5. , r U ,B ! , D!C1 B!Y ´> (EG ,$K m& 8 o EsG. 1991. ●. !" . ●.
(168) ● 2017 1439.
(169) 09 ●. 112. , ,O>+!C , %(E ,$ !a(Y2 S 01(2 : s = i % OgU .6. 1991. ,O>+!C ,B!0W 5& ,34 ,Á!r 4!s& p !a(Y hCD :Î
(170) 0o = .7. 1998. ,$ hCJ V/!C S !a(Y2 &( Y : & B!\s Î .8. 1985 ,O>+!C , > A & . 1982 ,B g ,B!%i ? ! ( ,164 ,!/!a(Y : a >Y! Î .9. : S Í! G '( !aG $5 '% :>! ÂU Î Î .10 !a(Y2 X $N. 1999 ,O>+!C ,!%i >D!§ ,14 ,$. !a(Y2 ' \( :bJia >D Â >J : &G % Î .11. 1999 , &E , ! <!%^ £ ,$ !a(Y2 $ j . S C& ! ? !aG C& ,
(171) ! C/ !m/ \/ : > !^ > Î .12. ,L( 5& gs%( , G Z D "> ,>E Î «>, , Hj. 1990. ,¼N!J& ,h CD
(172) IU 8 ,$ !a(Y2 S À!% :$" Y Î .13 ,Æ!E B!%(E o9 ,14 , S. 1991 ,B g. !a(Y2 +*G : >W&J $Y^ Î .14. 1981 ,!> . ,24 ,$ >EJ $G! G , 0("2 &( : % 8Î .15. 1992 ,$ >EJ . :G >1(G $K m& 8 01(2 B! 5 : C, :' !Y 8Â> % $! .16. , /!1 C ,$ !a(Y2 µ ,n (G O! ¿D> >\G S '! ( 2. 142 . 1982 , ¥&% !F2 , 01(2 : q .17. 'N ,14 ,$ $ j !a(Y2 >EJ S " :±! % % !% % .18. 2001 ,V ,V0 ,5& . 1982 >!& ,2 ,Í! :G µ , &( : Î : &G % .19. א
(173)
(174) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(175) 113. ● 2017 1439.
(176) 09 ●. 1990 ,O>+!C ,%+ %(E ,44 ,$ !a(Y2 B!C : G % .20. , &E , ! ,$ !a(Y2 'Q :'E + $ D % .21. 1988. ,%+ %(E ,hY!/ *Q = >C% X ! ("2 hCJ :$& iG : m % .22. B ,O>+!C . 1992 ,$K m& 8 $ j !a(Y2 À!% : a& D!7 z .23. >+L , \% µ S !a(Y2 '!E( :S 7 % z .24. ,
(177) !a(Y2 H!&% S !a(Y2 À!%G ,h}
(178) > % z .25. 1980 ,´> >EJ ,24. 1997 , > A & ,$ !a(Y2 : m&( : )% $\%I .26. ,¼N!J& ,14 ,$ hCJ S hi j h!E7U 01(2 :/! bJia iY .27. 2000 ,V . ,!e !m& 01(2 L( BE,>G $ !a(Y2 S :T P D .28. Ô1310 V!% ^ ,>iY , & VÃs 5 :o!\G !N ,14 ´> >EJ ,!a(Y2 &( ,! / $Y^ .29. ,G A & %(E ,24 , S ) 01( p>}
(179) !e :$! )% $Y^ .30 ,$ !a(Y2 S 01(2 . 1984 ,O>+!C . >m& /! :' sG 8Â> % 8 !Q .31. 1990 , 8 Î ! !" @ @. Zpüby⁄aë@ï’aì¨a@ 13Á ,1982 , ¥&% !F2 , 01(2 : q 1. ! !" ,$ !a(Y2 S 01(2 >m& /! :' sG 8Â> % 8 !Q 2 60Á ,1990 , 8 Î. o EsG Í! G >EJ F ,: m&( V!/ : % a % !q 3 110Á ,1991 , r U , D!C1 B!Y ´> (EG ,$K m& 8. ●. !" . ●.
(180) ● 2017 1439.
(181) 09 ●. 114. ,V ,¼N!J& ,14 ,$ hCJ S hi j h!E7U 01(2 :/! bJia iY. 4. 41−37Á ,2000. 63−61Á ,Z ! a :' sG 8Â> % 8 !Q 5. Á ,24902 ,h1 S h&; ' k - !C ! 8 <! ,V+> <!(o :h&& S "! 8 h">QU 6 832. 49Á ,Z ! a :/! bJia iY 7. ,14 ,$ : S Í! G '( !aG $5 '% :>! ÂU Î Î 8 134 Á ,1999 ,O>+!C ,!%i >D!§. 226 Á ,30718 BG H! 7K <! ,H$J O ! ¦>r <!(o: h&& S Ó ÄU h">QU 9 210−208 134 – 131 Á , aG ¼J/ :>! ÂU Î Î 10. –172Á ,1998 ,O>+!C ,B!0W 5& ,34 ,p !a(Y hCD :Î
(182) 0o = 11 173. A & ,$ hCJ V/!C S !a(Y2 &( Y : & B!\s Î 12 285 – 282Á 1985 ,O>+!C , > . ,!a(Y2 &( S !+ V% X !a(Y2 B!Y : º 8Â> % ÂU 13 , % nG !" ,O" ,$ !a(Y2 !\ÄU o> ,$ !a(Y2 S B! 295Á ,1985. 43Á ,1982 >!& , 2 ,Í! G :G µ , &( : Î : &G % U 14. ,1998 ,Í! G !a(Y2 S $ >EJ ! K O / !\ÄU :$ >EJ $G! G 15 260Á. 410 – 409Á ,Z ! a :' sG 8Â> % 8 !Q 16. 130 – 129Á ,Z ! a :>! ÂU Î Î 17. 119Á ,Z ! a : & B!\s Î 18. −203Á ,198 , &E , ! ,$ !a(Y2 'Q :'E + $ D % 19 204. 43Á ,160511 ,BY S !E(72 :>F <! ,O!Y!G <!(o :h\ \I S : h">QU 20. S H!" ! O> !{G 8 & G Y!\G 8 b & <! , % <!(o :h\ \I S : ) 21 $ j !a(Y2 X $N. 195Á ,154010 ,n . S aQ> !> !a(Y2 ' \( :bJia >D Â >J : &G % Î 22. 394Á ,1999 , &E , ! <!%^ £ ,$ !a(Y2. א
(183)
(184) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(185) 115. ● 2017 1439.
(186) 09 ●. 'o ¹ 2 B!Ya b > ! > Z\ <! , % <!(o :h\ \I S !{% h">QU 23 396Á ,20874 , !Jo. ,5& 'N ,14 ,$ $ j !a(Y2 >EJ S " :±! % % !% % 24 267Á ,2001 ,V ,V0. ,1984 ,O>+!C ,G A & %(E , S ) 01( p>}
(187) !e :$! )% $Y^ 25 123Á. 61−60Á ,>+L , \% µ S !a(Y2 '!E( :S 7 % z 26 23Á ,1990 ,O>+!C ,%+ %(E ,44 ,$ !a(Y2 B!C : G % 27. S '! ( 2 :G >1(G $K m& 8 01(2 B! 5 : C, :' !Y 8Â> % $! 28 56Á ,142 , /!1 C ,$ !a(Y2 µ ,n (G O! ¿D> >\G . !N ,14 ,!e !m& 01(2 L( BE,>G $ !a(Y2 S : P D 29 97Á ,)1310 V!% ^ ,>iY , & VÃs 5 :o!\G. ,24 ,
(188) !a(Y2 H!&% S !a(Y2 À!%G :h}
(189) > % z30 105−104Á ,1980 ,´> >EJ . >EJ ,24 ,$ >EJ $G! G , 0("2 &( : % 8Î 31 73Á ,1992 ,$. ,1991 ,O>+!C , %(E ,14 ,$ !a(Y2 S 01(2 : s = i % OgU 32 49Á. ,B ,O>+!C ,%+ %(E ,hY!/ *Q = >C% X ! ("2 hCJ :$& iG : m %33 22Á. 55−54Á ,1997 , > A & ,$ !a(Y2 : m&( : )% $\%I34 230Á ,´> >EJ ,!a(Y2 &( :! / $Y^35. ,!> ,Æ!E B!%(E ,14 , S. 12Á ,Z ! a : G % 36. !a(Y2 +*G : >W&J $Y^ Î. 37. 99Á,1981. ,1991 ,V!&% ,B g ,¼N!J& ,14 ,$ !a(Y2 S À!% :$" Y Î 38 125Á. 653Á ,1982 ,B g ,B!%i ? ! ( ,164 ,!/!a(Y : a >Y! Î 39 J(Q .K * '+U gs , S <! ,H$J O ! ¦>r <!(o :h&& S Ó ÄU h">QU40 2118 ,B !W( !. ●. !" . ●.
(190) ● 2017 1439.
(191) 09 ●. 116. 70 28Á , aG ¼J/ : & B!\s Î41. o n& ,14 , G! p S 01(2 B!o9 ' :87 ÂU 8 $Î ÂU42 59Á ,1986 ,8>\% , 01( $ 255Á ,1992 ,$K m& 8 $ j !a(Y2 À!% : a& D!7 z43. , Hj S C& ! ? !aG C& ,
(192) ! C/ !m/ \/ : > !^ > Î44 117Á ,1990 ,L( 5& gs%( , G Z D "> ,>E Î «>,. −29Á ,2002 ,
(193) ,? !aG µ , S
(194) !e O ! À!%G : %7 [45 30. 48−47Á ,Z ! a : s = i % OgU46 98Á ,Z ! a :T P D 47. 49Á ,Z ! a : s = i % OgU48. . the foreign investor (conditions, aims and regulation) Dr. Wathiq Abbas Abdul Rahman Mohammed∗ Faculty of Islamic and Arabic Sciences, Nile Valley University, Sudan.. Abstract The study tackles the way deal with the foreign investor, in term of conditions ,aims and regulation. it identifies the transactions with the foreign investor, including the indications , and conditions on that hind deal . this is besides the principles of control that are set to organize this investment, with consideration to the organizing of foreign currency flowing for achieving aims of deal. The study comes up with a number of results, of which is the Islamic permission for the foreign investment as far as that brings about benefits for the society, It is worth mentioning that Islamic investment regulation and methods provides guarantees for the foreign investor to have sate and profitable investment in accordance with the rules that control the invest mental process, for achieving a comprehensive development.. א
(195)
(196) אK @Òa‡çþa@@Áiaì›Ûa@@Âë‹“Ûa@ZHbuˆì¹@ŠbàrnüaI@äuþa@Éß@ÝßbÈnÛa.
(197)
Documents relatifs
We consider two video replication strategies: uniform replication, whereby each video has the same number of copies; and non{uniform replication, whereby the dierent videos may
Volume targeted versus pressure support non-invasive ventilation in patients with super obesity and chronic respiratory failure: a randomised controlled trial. Thorax 2012;67:727
European, other supranational, and transnational claims were still significant—on a level comparable to that in immigration politics—in integration politics at the beginning of
it could be argued that these discoveries and inven- tions are not the biggest issues Canadian doctors have grappled with since. There is a
These criteria assume that an organization which meets this profile will continue to grow and that assigning a Class B network number to them will permit network growth
If the gravity is stronger (i.e. the gravity potential higher), then the satellite will have to orbit a little bit farther away from the earth ( to increase the rotation force,
the one developed in [2, 3, 1] uses R -filtrations to interpret the arithmetic volume function as the integral of certain level function on the geometric Okounkov body of the
Wenn die in PISA 2000 für Deutschland oder für die Schweiz gemessenen Leseleistungen nicht den (allgemeinen oder bildungspolitischen) Erwartungen entsprechen, dann kann dieses
