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‫آفاق اقتصادية‬

‫‪Āā‬‬ ‫‪ṣā‬‬
‫مجلة علمية دولية محكمة تصدر نصف سنويا ً عن‬
‫كلية االقتصاد والتجارة بجامعة المرقب‬

‫‪50/2017‬‬

‫‪E-ISSN 2520-5005‬‬

‫‪Abduunabi63@Yahoo.com‬‬

‫‪ Authors‬اىَإىفُ٘‬

‫‪Husamalzaroog@Gmail.com‬‬

‫‪Cite This Article:‬‬ ‫إقتبس هذه المقالة (‪:)APA‬‬


‫فررشط‪ ،‬عجررذ اىْجرر‪ ٜ‬ام ٗام ؽغرربً اىررضسٗ ‪ .)0202( .‬اىَع٘قرربد اىزرر‪ ٜ‬ر٘اعٖٖررب ّ َررخ‬
‫اىشقبثخ اىذاخي‪ٞ‬خ ثبىَإعغبد اىعبٍخ ٗاىَإصشح عي‪ ٚ‬دٗسٕب ف‪ ٜ‬اىؾذ ٍِ اىفغربد اىَربى‪ٍ ٜ‬رِ‬
‫ٗعٖررخ ّ ررش عؼرربف ٍٗرر٘نف‪ ٜ‬د‪ٝ‬رر٘اُ اىَؾبعررجخ اىي‪ٞ‬جرر‪ٍ .ٜ‬غيررخ افررب اقزظرربد‪ٝ‬خ‪]20[4 .‬‬
‫‪.242-024‬‬
Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005

42

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (217)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005

Obstacles facing internal control systems in public institutions and affecting


their role in reducing financial corruption from the viewpoint of members
and staff of Libyan audit bureau

Abstract

Financial corruption is one of the main problems facing all countries of the world, as there is no
country completely immune from it, but corruption in the Libyan state has entered a dangerous
stage that requires directing all efforts to reduce it, and accordingly this study aimed to know the
obstacles facing internal control systems In public institutions affecting their role in reducing
financial corruption from the point of view of the members and staff of Libyan audit bureau,
and to achieve this goal, these obstacles were divided into five obstacles, namely:
administrative, legislative, accounting, professional efficiency and technological obstacles. In
line with the problem of the study and its main goal, the study relied on the descriptive
analytical approach, as the method that describes the phenomenon and analyzes it away from
the opinions of the researchers, and the questionnaire was used as a primary tool to collect data
from the study community, which was represented in all financial workers in the public
administration at Libyan audit bureau in Tripoli, and the study sample was formed Out of (61)
singles representing members and financial technical staff at the General Department of the
Bureau. The results were focused on: There are obstacles (administrative, legislative, accounting
and related to professional and technological efficiency) that internal control systems in public
institutions face in their role in reducing financial corruption from the viewpoint of members
and financial employees working in the Libyan audit bureau, and the study recommended that
more attention be paid to control systems And internal auditing, whether from an administrative,
legislative, accounting, or related to professional or technological competence. In addition to the
necessity of establishing a professional body for internal auditors similar to the professional
institutes for internal auditors in developed countries, it shall adopt the standards of their work
and their development and training affairs and overcome any difficulties they may encounter.
The study also recommends the introduction of programs to conduct a periodic and continuous
evaluation of the level of competence and professional knowledge that employees enjoy, in
addition to the need to adopt performance evaluation as a basis for paying salaries, bonuses and
incentive incentives. Moreover, the Bureau and the rest of the supervisory and judicial bodies
should take all means and procedures that obligate public institutions to process the notes
accompanying internal control and review systems, especially if the same observations on the
public institution are repeated in more than one annual report.
Key Words: administrative obstacles, legislative impediments, accounting obstacles,
professional efficiency related obstacles, technological constraints, financial corruption, the
Libyan audit bureau.

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (218)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005
1

0227
262 246

0220

0223

0225 0220

0220

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (219)


Āfāqiqtiṣā i
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225 0220

0223

2.2

0.2

1.2

2.2

3.2

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (220)


Āfāqiqtiṣā i
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:H01

H02

H03

H04

H05

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (221)


Āfāqiqtiṣā i
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2119

2118
0224 0221
0224 0221

2117

2114

0220 0226

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (222)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005
2

123

1 0226

0226

02 0226

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (223)


Āfāqiqtiṣā i
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11

0226 2772
224

0221

0220

5 0225
0222
4






0225

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (224)


Āfāqiqtiṣā i
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11

0220

12 0223

0221

0222
0224

12

11 10 0223

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (225)


Āfāqiqtiṣā i
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13

12 2733

0 0223 0202

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (226)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005
14

222 25 0226
0227 262
0222 224 222 27 246
222 00
0221

‫السنة‬
18 168
2018 17 170
17 171
2016 14 170
16 161
2014 18 166
15 172
2012 21 160
20 168
2010 22 146
0 20 40 60 80 100 120 140 160 180 200

‫عدد النقاط‬ ‫المركز‬

1
2121

0225
054 0225 0220

0225
47 46

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (227)


‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬

‫‪15‬‬

‫‪1.15‬‬

‫‪0224‬‬ ‫‪0225‬‬
‫‪23‬‬

‫‪2.15‬‬

‫‪026‬‬

‫‪07‬‬ ‫‪42‬‬

‫‪2‬‬
‫اىْغجخ اىَئ٘‪ٝ‬خ‬ ‫اىزنشاس‬ ‫اىغْظ‬
‫‪%71.2‬‬ ‫‪35‬‬ ‫رمش‬
‫‪%4.4‬‬ ‫‪2‬‬ ‫ّض‪ٜ‬‬
‫‪%222‬‬ ‫‪42‬‬ ‫اىَغَ٘ع‬
‫اىْغجخ اىَئ٘‪ٝ‬خ‬ ‫اىزنشاس‬ ‫اىظفخ اى٘ن‪ٞ‬ف‪ٞ‬خ‬
‫‪%37‬‬ ‫‪14‬‬ ‫عؼ٘‬
‫‪%22‬‬ ‫‪03‬‬ ‫ٍ٘نف‬
‫‪%222‬‬ ‫‪42‬‬ ‫اىَغَ٘ع‬
‫اىْغجخ اىَئ٘‪ٝ‬خ‬ ‫اىزنشاس‬ ‫عذد عْ٘اد اىخجشح‬
‫‪%07.3‬‬ ‫‪26‬‬ ‫ٍِ عْخ ئى‪ 3 ٚ‬عْ٘اد‬
‫‪%27.5‬‬ ‫‪20‬‬ ‫ٍِ ‪ 3‬عْ٘اد ئى‪ 22 ٚ‬عْ٘اد‬
‫‪%22.3‬‬ ‫‪5‬‬ ‫ٍِ ‪ 22‬ئى‪ 23 ٚ‬عْخ‬
‫‪%17.1‬‬ ‫‪02‬‬ ‫ٍِ ‪ 23‬عْخ فأمضش‬
‫‪%222‬‬ ‫‪42‬‬ ‫اىَغَ٘ع‬
‫اىْغجخ اىَئ٘‪ٝ‬خ‬ ‫اىزنشاس‬ ‫اعٌ اإلداسح اىزبثع ىٖب‪8‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(228‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫‪%22.5‬‬ ‫‪7‬‬ ‫اإلداسح اىعبٍخ ىيشقبثخ اىَبى‪ٞ‬خ عي‪ ٚ‬اىششمبد ٗاىَظبسف‬
‫‪%24.3‬‬ ‫‪22‬‬ ‫اإلداسح اىعبٍخ ىيشقبثخ اىَبى‪ٞ‬خ عي‪ ٚ‬اىقطبع اىعبً‬
‫‪%01‬‬ ‫‪22‬‬ ‫اإلداسح اىعبٍخ ىزق‪ ٌٞٞ‬داف اىششمبد ٗاىَظبسف‬
‫‪%22.5‬‬ ‫‪7‬‬ ‫اإلداسح اىعبٍخ ىَزبثعخ اىَ‪ٞ‬ضاّ‪ٞ‬خ اىعبٍخ‬
‫‪%22.3‬‬ ‫‪5‬‬ ‫اإلداسح اىعبٍخ ىزق‪ ٌٞٞ‬داف قطبعبد اىطبقخ‬
‫‪%7.6‬‬ ‫‪4‬‬ ‫اإلداسح اىعبٍخ ىزق‪ ٌٞٞ‬داف اىقطبعبد اىعبٍخ‬
‫‪%7.6‬‬ ‫‪4‬‬ ‫خش‪ٙ‬‬
‫‪%222‬‬ ‫‪42‬‬ ‫اىَغَ٘ع‬

‫‪4.4‬‬ ‫‪71.2‬‬

‫‪37‬‬
‫‪22‬‬

‫‪07.3‬‬ ‫‪17.7‬‬ ‫‪23‬‬


‫‪22.3‬‬ ‫‪22‬‬ ‫‪3‬‬ ‫‪27.5‬‬ ‫‪3‬‬
‫‪32.6‬‬ ‫‪22‬‬ ‫‪23‬‬ ‫‪22‬‬

‫‪01‬‬
‫‪24.3‬‬
‫‪22.5‬‬
‫‪7.6‬‬ ‫‪22.3‬‬

‫‪4.15‬‬

‫‪2.451‬‬ ‫‪1‬‬
‫‪2.22‬‬ ‫‪2.607‬‬

‫‪2.732‬‬
‫‪2.42‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(229‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫‪3‬‬
‫اىضجبد ( ىفب‬ ‫اىظذ‬
‫عْ٘اُ اىَؾ٘س‬ ‫د‬
‫مشّٗجبؿ)‬ ‫ٍغز٘‪ ٙ‬اىذالىخ‬ ‫ث‪ٞ‬شعُ٘‬
‫‪2.447‬‬ ‫‪2.22‬‬ ‫‪**2.451‬‬ ‫ٍع٘قبد ئداس‪ٝ‬خ‬ ‫‪2‬‬
‫‪2.622‬‬ ‫‪2.22‬‬ ‫‪**2.600‬‬ ‫ٍع٘قبد رشش‪ٝ‬ع‪ٞ‬خ‬ ‫‪0‬‬
‫‪2.724‬‬ ‫‪2.22‬‬ ‫‪**2.623‬‬ ‫ٍع٘قبد ٍؾبعج‪ٞ‬خ‬ ‫‪1‬‬
‫‪2.654‬‬ ‫‪2.22‬‬ ‫‪**2.622‬‬ ‫ٍع٘قبد ٍزعيقخ ثبىنفبفح اىَْٖ‪ٞ‬خ‬ ‫‪2‬‬
‫‪2.651‬‬ ‫‪2.22‬‬ ‫‪**2.607‬‬ ‫ٍع٘قبد رنْ٘ى٘ع‪ٞ‬خ‬ ‫‪3‬‬
‫‪2.732‬‬ ‫اىَعذه اىعبً ىغَ‪ٞ‬ع اىَؾبٗس‬

‫‪1.11‬‬

‫‪5.15‬‬

‫‪3‬‬ ‫‪3‬‬
‫‪2.51‬‬ ‫‪1‬‬ ‫‪2.00‬‬
‫‪2‬‬ ‫‪2‬‬ ‫‪2.222‬‬
‫‪2.03‬‬ ‫‪1‬‬ ‫‪1.21‬‬
‫‪2.23‬‬ ‫‪2.227‬‬

‫‪5‬‬
‫رشر‪ٞ‬ت‬
‫اىفقشاد‬ ‫اىذالىخ‬ ‫ئؽظبفٓ‬ ‫االّؾشاف‬ ‫اىَز٘عؾ‬
‫ٍع٘قبد ئداس‪ٝ‬خ‬ ‫د‬
‫ؽغت‬ ‫اإلؽظبئ‪ٞ‬خ‬ ‫االخزجبس‬ ‫اىَع‪ٞ‬بس‪ٛ‬‬ ‫اىؾغبث‪ٜ‬‬
‫األَٕ‪ٞ‬خ‬
‫ال رغبعذ اىٖ‪ٞ‬بمو اىزْ ‪َٞٞ‬خ ف‪ ٜ‬اىَإعغبد اىعبٍخ عي‪ٚ‬‬
‫‪22‬‬ ‫‪227.‬‬ ‫‪2.62‬‬ ‫‪2.03‬‬ ‫‪1.21‬‬ ‫رطج‪ٞ‬ق ئعشافاد اىشقبثخ اىذاخي‪ٞ‬خ ثَب ‪ٝ‬نفو اىؾذ ٍِ‬ ‫‪2‬‬
‫اىفغبد اىَبى‪.ٜ‬‬
‫ْٕبك ػعف ف‪ ٜ‬اإلعشافاد اإلداس‪ٝ‬خ ىزْف‪ٞ‬ز اىشقبثخ‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪5.21‬‬ ‫‪272‬‬ ‫‪1.63‬‬ ‫اىذاخي‪ٞ‬خ اىالصٍخ ىيؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬ ‫‪0‬‬

‫عذً ٗع٘د اى‪ٞ‬خ ئداس‪ٝ‬خ ٗاػؾخ ىزجْ‪ٍ ٜ‬جبدساد‬


‫‪1‬‬ ‫‪222.‬‬ ‫‪6.22‬‬ ‫‪2.62‬‬ ‫‪1.66‬‬ ‫ٍٗقزشؽبد ىزؾغ‪ ّ ِٞ‬بً اىشقبثخ اىذاخي‪ٞ‬خ ‪ٝ‬إصش عي‪ٚ‬‬ ‫‪1‬‬
‫دٗسٕب ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ئُ اىزغ‪ٞٞ‬ش اىذائٌ ٗثشنو غ‪ٞ‬ش ؽج‪ٞ‬ع‪ ٜ‬ف‪ ٜ‬اإلعشافاد‬
‫‪3‬‬ ‫‪222.‬‬ ‫‪4.04‬‬ ‫‪2.24‬‬ ‫‪1.63‬‬ ‫اىشقبث‪ٞ‬خ اىذاخي‪ٞ‬خ ف‪ ٜ‬اىَإعغبد اىعبٍخ ‪ٝ‬غجت ف‪ ٜ‬ص‪ٝ‬بدح‬ ‫‪2‬‬
‫اىزغبٗصاد ٗعَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫عذً ٗع٘د ر٘ط‪ٞ‬ف دق‪ٞ‬ق ىي٘نبئف ٗاى٘اعجبد‬
‫ٗاىَغإٗى‪ٞ‬بد اىَزعيقخ ثَٖبً مو ٗن‪ٞ‬فخ عي‪ ٚ‬ؽذح ‪َْٝ‬ع‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪20.77‬‬ ‫‪2.51‬‬ ‫‪2.00‬‬ ‫‪3‬‬
‫ّ بً اىشقبثخ اىذاخي‪ٞ‬خ ٍِ امزشبف ‪ٝ‬خ عَي‪ٞ‬بد ىيفغبد‬
‫اىَبى‪.ٜ‬‬
‫ئُ اىشٗارت ٗاىَنبفآد ال رزْبعت ٍع ؽج‪ٞ‬عخ عَو‬
‫‪7‬‬ ‫‪222.‬‬ ‫‪1.77‬‬ ‫‪2.20‬‬ ‫‪1.30‬‬ ‫اىَ٘نف‪ ِٞ‬ثاداساد ٍٗنبرت اىَشاععخ اىذاخي‪ٞ‬خ ٕٗ٘ ٍب‬ ‫‪4‬‬
‫‪ٝ‬ؼعف ٍِ اعزعذادٌٕ ىيزجي‪ٞ‬غ عِ ‪ٝ‬خ عَي‪ٞ‬بد ٍنزشفخ‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(230‬‬
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‫ٍزعيقخ ثبىفغبد اىَبى‪ٜ‬‬
‫ئُ اىْ بً اإلداس‪ ٛ‬ثبىَإعغبد اىعبٍخ ال ‪ٝ‬الفً ّ َخ‬
‫‪4‬‬ ‫‪222.‬‬ ‫‪5.46‬‬ ‫‪2.56‬‬ ‫‪1.55‬‬ ‫اىشقبثخ اىذاخي‪ٞ‬خ ٍِ ؽ‪ٞ‬ش رْف‪ٞ‬ز اىؼ٘اثؾ اىشقبث‪ٞ‬خ‬ ‫‪5‬‬
‫اىالصٍخ ىيؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫‪ٝ‬زعشع اىَشاعع اىذاخي‪ ٜ‬ىؼغ٘ؽ ٗرذخالد رؾذ ٍِ‬
‫‪5‬‬ ‫‪222.‬‬ ‫‪3.75‬‬ ‫‪2.22‬‬ ‫‪1.55‬‬ ‫اعزقالى‪ٞ‬زٔ ف‪ ٜ‬رق‪َ ّ ٌٞٞ‬خ اىشقبثخ اىذاخي‪ٞ‬خ ٍٗذ‪ٙ‬‬ ‫‪6‬‬
‫فعبى‪ٞ‬زٖب ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ئُ عذً مفب‪ٝ‬خ اىظالؽ‪ٞ‬بد اىََْ٘ؽخ ىَ٘نف‪ ٜ‬قغبً‬
‫‪6‬‬ ‫‪222.‬‬ ‫‪3.22‬‬ ‫‪2.20‬‬ ‫‪1.45‬‬ ‫اىَشاععخ اىذاخي‪ٞ‬خ ‪ٝ‬إصش ف‪ ٜ‬االمزشبف ٗاىزجي‪ٞ‬غ عِ‬ ‫‪7‬‬
‫عَي‪ٞ‬بد اىفغبد اىَبى‪ٜ‬‬
‫ئُ اىقظ٘س ف‪ ٜ‬فٌٖ دٗس ّ بً اىشقبثخ مّ٘ٔ ‪ٝ‬غع‪ٚ‬‬
‫‪0‬‬ ‫‪222.‬‬ ‫‪7.20‬‬ ‫‪2.67‬‬ ‫‪2.21‬‬ ‫ىؾَب‪ٝ‬خ اىَإعغخ ٍِ ‪ٝ‬خ رغبٗصاد ٗال ‪ٝ‬قظذ ٍْٔ رظ‪ٞ‬ذ‬ ‫‪22‬‬
‫خطبف ا‪ٟ‬خش‪ٝ ِٝ‬غٌٖ ف‪ ٜ‬ص‪ٝ‬بدح عَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫‪2.222‬‬ ‫‪20.21‬‬ ‫‪2.26‬‬ ‫‪1.55‬‬ ‫عَ‪ٞ‬ع اىفقشاد‬

‫‪1.55‬‬
‫‪20.21‬‬ ‫‪T‬‬ ‫‪2.26‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬ ‫‪0.22‬‬ ‫‪T‬‬

‫‪2‬‬ ‫‪4‬‬
‫‪2.57‬‬ ‫‪1‬‬ ‫‪2.22‬‬
‫‪1‬‬ ‫‪2.23‬‬ ‫‪2.222‬‬
‫‪2.56‬‬ ‫‪1‬‬ ‫‪1.30‬‬
‫‪2.23‬‬ ‫‪2.222‬‬

‫‪6‬‬

‫ترتيب‬
‫الفقرات‬ ‫الداللة‬ ‫المتوسط االنحراف إحصاءه‬
‫معوقات تشريعية‬ ‫ت‬
‫الحسابي المعياري االختبار االحصائية حسب‬
‫األهمية‬
‫عذً اؽز٘اف رشش‪ٝ‬عبد اىذٗىخ ٗاىي٘ائؼ اىذاخي‪ٞ‬خ‬
‫ثبىَإعغبد اىعبٍخ عي‪ ٚ‬طالؽ‪ٞ‬بد مجش ىَ٘نف‪ٜ‬‬
‫‪20‬‬ ‫‪222.‬‬ ‫‪4.65‬‬ ‫‪2.62‬‬ ‫‪1.50‬‬ ‫‪1‬‬
‫ّ بً اىشقبثخ ٗاىَشاععخ اىذاخي‪ٞ‬خ المزشبف ٗاىزجي‪ٞ‬غ‬
‫عِ عَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫ال ر٘عذ رشش‪ٝ‬عبد رَْع رع‪ ِٞٞ‬رٗ‪ ٛ‬اىقشث‪ ٚ‬ألعؼبف‬
‫‪0‬‬ ‫‪222.‬‬ ‫‪22.31‬‬ ‫‪2.53‬‬ ‫‪2.22‬‬ ‫ٍغيظ اإلداسح ف‪ٗ ٜ‬نبئف ٍذساف األقغبً اىَبى‪ٞ‬خ‬ ‫‪2‬‬
‫ٗاىَشاععخ اىذاخي‪ٞ‬خ‪.‬‬
‫ال رذعٌ اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ اعزقالى‪ٞ‬خ‬
‫‪23‬‬ ‫‪222.‬‬ ‫‪3.02‬‬ ‫‪2.56‬‬ ‫‪1.30‬‬ ‫‪3‬‬
‫ٍ٘نف‪ ٜ‬اىَشاععخ اىذاخي‪ٞ‬خ ف‪ ٜ‬رق‪ ٌٞٞ‬فعبى‪ٞ‬خ ّ بً‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(231‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫اىشقبثخ اىذاخي‪ٞ‬خ ٗدٗسٓ ف‪ ٜ‬اىؾذ ٍِ عَي‪ٞ‬بد اىفغبد‬
‫اىَبى‪.ٜ‬‬
‫ال رؼَِ اىزشش‪ٝ‬عبد ٍْع اإلداسح اىعي‪ٞ‬ب ٗاىزْف‪ٞ‬ز‪ٝ‬خ ٍِ‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪22.72‬‬ ‫‪2.57‬‬ ‫‪2.22‬‬ ‫رغبٗص ّ بً اىشقبثخ اىذاخي‪ٞ‬خ ىزؾق‪ٞ‬ق ٍْبفع ٍبى‪ٞ‬خ‬ ‫‪4‬‬
‫خبطخ‪.‬‬
‫ال رعط‪ ٜ‬اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ ؽظبّخ‬
‫‪1‬‬ ‫‪222.‬‬ ‫‪22.26‬‬ ‫‪2.63‬‬ ‫‪2.27‬‬ ‫ىيَشاعع اىذاخي‪ ٜ‬اىز‪ٝ ٛ‬جيغ عِ ٗع٘د قظ٘س ٗ‬ ‫‪5‬‬
‫رغبٗص إلعشافاد ّ َخ اىشقبثخ اىذاخي‪ٞ‬خ‪.‬‬
‫ال رؼَِ اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ ؽظش رع‪ِٞٞ‬‬
‫اىَشاعع‪ ِٞ‬اىذاخي‪ ِٞٞ‬ثأشخبص ؽبطي‪ ِٞ‬عي‪ٚ‬‬
‫‪6‬‬ ‫‪222.‬‬ ‫‪5.07‬‬ ‫‪2.60‬‬ ‫‪1.55‬‬ ‫‪6‬‬
‫شٖبداد عيَ‪ٞ‬خ ٍزخظظخ ف‪ٍ ٜ‬غبه اىَؾبعجخ‬
‫ٗاىَشاععخ‪.‬‬
‫ال رؼَِ اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ ئىضاً ٍ٘نف‪ٜ‬‬
‫‪3‬‬ ‫‪222.‬‬ ‫‪6.25‬‬ ‫‪2.21‬‬ ‫‪2.24‬‬ ‫اىَشاععخ اىذاخي‪ٞ‬خ ثزطج‪ٞ‬ق ٍعب‪ٞٝ‬ش اىَؾبعجخ‬ ‫‪7‬‬
‫ٗاىَشاععخ اىذاخي‪ٞ‬خ اىَزعبسف عي‪ٖٞ‬ب‪.‬‬
‫عذً ٗع٘د ى٘ائؼ رفغ‪ٞ‬ش‪ٝ‬خ ٗرْف‪ٞ‬ز‪ٝ‬خ رَنَِ ٍ٘نف‪ٜ‬‬
‫‪4‬‬ ‫‪222.‬‬ ‫‪6.70‬‬ ‫‪2.65‬‬ ‫‪2.22‬‬ ‫اىَشاععخ اىذاخي‪ٞ‬خ ٍِ فٌٖ اىزشش‪ٝ‬عبد اىعبٍخ ىيذٗىخ‬ ‫‪8‬‬
‫اىَشرجطخ ثبىَغبه اىَبى‪ٗ ٜ‬اىشقبث‪.ٜ‬‬
‫عذً ٗع٘د ى٘ائؼ رفغ‪ٞ‬ش‪ٝ‬خ ٗرْف‪ٞ‬ز‪ٝ‬خ رَنَِ ٍ٘نف‪ٜ‬‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪6.22‬‬ ‫‪2.22‬‬ ‫‪2.26‬‬ ‫اىَشاععخ اىذاخي‪ٞ‬خ ٍِ فٌٖ اىزشش‪ٝ‬عبد اىعبٍخ ىيذٗىخ‬ ‫‪9‬‬
‫اىَشرجطخ ثبىَغبه اىَبى‪ٗ ٜ‬اىشقبث‪.ٜ‬‬
‫ال ر٘عذ ى٘ائؼ ٗرشش‪ٝ‬عبد رْ ‪َٞٞ‬خ ر٘ػؼ عق٘ثخ‬
‫‪7‬‬ ‫‪222.‬‬ ‫‪4.26‬‬ ‫‪2.76‬‬ ‫‪1.55‬‬ ‫ٍخبىفخ ‪ ٛ‬ئعشاف ٍبى‪َٝ ٜ‬بسعٔ اىَ٘نف ف‪ٜ‬‬ ‫‪11‬‬
‫اىَإعغبد اىعبٍخ‪.‬‬
‫ال ‪٘ٝ‬عذ قغٌ قبّّ٘‪َُٝ ٜ‬نَِ اىَ٘نف‪ٗ ِٞ‬اىَشاعع‪ِٞ‬‬
‫‪5‬‬ ‫‪222.‬‬ ‫‪4.21‬‬ ‫‪2.22‬‬ ‫‪1.56‬‬ ‫اىذاخي‪ ٍِ ِٞٞ‬اعز‪ٞ‬ؼبػ ثعغ االعزفغبساد اىقبّّ٘‪ٞ‬خ‬ ‫‪11‬‬
‫اىخبطخ ثبىعَي‪ٞ‬بد اىَبى‪ٞ‬خ غ‪ٞ‬ش االعز‪ٞ‬بد‪ٝ‬خ‬
‫ال ر٘عذ رشش‪ٝ‬عبد رَْؼ د‪٘ٝ‬اُ اىَؾبعجخ ؽق ارخبر‬
‫ئعشافاد سادعخ ػذ اىَإعغبد اىعبٍخ عْذ رنشاس‬
‫‪22‬‬ ‫‪222.‬‬ ‫‪3.55‬‬ ‫‪2.77‬‬ ‫‪1.51‬‬ ‫‪12‬‬
‫اىَالؽ بد عِ قظ٘س ّ َزٖب اىشقبث‪ٞ‬خ ف‪ ٜ‬اىؾذ ٍِ‬
‫اىزغبٗصاد اىَبى‪ٞ‬خ ف‪ ٜ‬مضش ٍِ رقش‪ٝ‬ش عبثق‪.‬‬
‫ال رْض اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ عي‪ٗ ٚ‬ع٘د‬
‫عق٘ثبد سادعخ ر٘اعٖٖب اىَإعغخ عِ عذً ٗع٘د‬
‫‪21‬‬ ‫‪222.‬‬ ‫‪2.33‬‬ ‫‪2.27‬‬ ‫‪1.41‬‬ ‫‪13‬‬
‫عغالد ٗدفبرش ٍؾبعج‪ٞ‬خ ٍغز٘ف‪ٞ‬خ ىيششٗؽ اىَبى‪ٞ‬خ‬
‫ٗاىقبّّ٘‪ٞ‬خ‪.‬‬
‫‪٘ٝ‬عذ ػعف ف‪ ٜ‬اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ ريضً‬
‫ثؼشٗسح رق‪ٞٞ‬ذ ‪ ٛ‬عَي‪ٞ‬خ ٍبى‪ٞ‬خ ف‪ ٜ‬اىذفبرش ٗاىغغالد‬
‫‪22‬‬ ‫‪222.‬‬ ‫‪3.75‬‬ ‫‪2.74‬‬ ‫‪1.51‬‬ ‫‪14‬‬
‫اىَؾبعج‪ٞ‬خ ٗفق اىؼ٘اثؾ اىشقبث‪ٞ‬خ اىَْظ٘ص عي‪ٖٞ‬ب‪،‬‬
‫ٍَب ‪ٝ‬غٌٖ ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ال رذعٌ اىزشش‪ٝ‬عبد ٗاىي٘ائؼ اىذاخي‪ٞ‬خ ّ بً اىشقبثخ‬
‫اىذاخي‪ٞ‬خ ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪ ٍِ ٜ‬خاله ٗع٘د‬
‫‪22‬‬ ‫‪222.‬‬ ‫‪3.40‬‬ ‫‪2.62‬‬ ‫‪1.42‬‬ ‫ّظ٘ص قبّّ٘‪ٞ‬خ طش‪ٝ‬ؾخ رؼَِ عذً رغبٗص اإلداسح‬ ‫‪15‬‬
‫اىعي‪ٞ‬ب إلعشافاد ّ بً اىشقبثخ اىذاخي‪ٞ‬خ اىَطجق ف‪ٜ‬‬
‫اىَإعغبد‪.‬‬
‫‪1.111‬‬ ‫‪13.14‬‬ ‫‪1.51‬‬ ‫‪3.85‬‬ ‫جميع الفقرات‬

‫‪1.63‬‬
‫‪21.22‬‬ ‫‪T‬‬ ‫‪2.32‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬ ‫‪0.22‬‬ ‫‪T‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(232‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬

‫‪5‬‬ ‫‪5‬‬
‫‪2.22‬‬ ‫‪1‬‬ ‫‪1.50‬‬
‫‪20‬‬ ‫‪2.23‬‬ ‫‪2.222‬‬
‫‪2.06‬‬ ‫‪1‬‬ ‫‪0.62‬‬
‫‪2.23‬‬ ‫‪2.016‬‬

‫‪7‬‬

‫رشر‪ٞ‬ت‬ ‫اىذالىخ‬ ‫ئؽظبفٓ‬ ‫االّؾشاف‬ ‫اىَز٘عؾ‬ ‫ٍع٘قبد ٍؾبعج‪ٞ‬خ‬


‫د‬
‫اىفقشاد‬ ‫االؽظبئ‪ٞ‬خ‬ ‫االخزجبس‬ ‫اىَع‪ٞ‬بس‪ٛ‬‬ ‫اىؾغبث‪ٜ‬‬
‫عذً ٍالفٍخ اىَعيٍ٘بد اىَؾبعج‪ٞ‬خ اىز‪٘ٝ ٜ‬فشٕب اىْ بً‬
‫‪5‬‬ ‫‪222.‬‬ ‫‪1.62‬‬ ‫‪2.75‬‬ ‫‪1.25‬‬ ‫اىَؾبعج‪ ٜ‬ىق‪ٞ‬بً اىشقبثخ اىذاخي‪ٞ‬خ ثزْف‪ٞ‬ز االخزجبساد‬ ‫‪2‬‬
‫اىالصٍخ ىزؾذ‪ٝ‬ذ ٗامزشبف ‪ٝ‬خ رغبٗصاد ٍبى‪ٞ‬خ‪.‬‬
‫عذً رق‪ٞ‬ذ اىَإعغبد ثَالؽ بد د‪٘ٝ‬اُ اىَؾبعجخ ٍَب‬
‫د‪ ٙ‬ئى‪ ٚ‬قظ٘س ئعشافاد اىشقبثخ اىذاخي‪ٞ‬خ األٍش اىز‪ٛ‬‬
‫‪0‬‬ ‫‪222.‬‬ ‫‪3.12‬‬ ‫‪2.21‬‬ ‫‪1.52‬‬ ‫‪0‬‬
‫رشرت عي‪ ٔٞ‬ؽذٗس عَي‪ٞ‬بد فغبد ٍبى‪ ٜ‬ف‪ ٜ‬اىغْ٘اد‬
‫اىَبػ‪ٞ‬خ‪.‬‬
‫ال ‪٘ٝ‬عذ ػَبُ ثزق‪ٞٞ‬ذ اىعَي‪ٞ‬بد اىَبى‪ٞ‬خ ف‪ ٜ‬اىذفبرش‬
‫ٗاىغغالد ٗاىَغزْذاد ٗاىَْبرط اىَؾبعج‪ٞ‬خ ى‪ٞ‬زَنِ‬
‫‪6‬‬ ‫‪223.‬‬ ‫‪0.72‬‬ ‫‪2.21‬‬ ‫‪1.20‬‬ ‫‪1‬‬
‫قغٌ اىَشاععخ اىذاخي‪ٞ‬خ ٍِ ٍَبسعخ اخزظبطبرٔ ف‪ٜ‬‬
‫اىؼجؾ ٗاىؾذ ٍِ اىزغبٗصاد اىَبى‪ٞ‬خ‪.‬‬
‫عذً ئرجبع ٍعب‪ٞٝ‬ش اىغ٘دح عْذ رظَ‪ٗ ٌٞ‬رْف‪ٞ‬ز ٗرق‪ٌٞٞ‬‬
‫‪4‬‬ ‫‪222.‬‬ ‫‪3.24‬‬ ‫‪2.66‬‬ ‫‪1.35‬‬ ‫ٗن‪ٞ‬فخ ّ بً اىشقبثخ اىذاخي‪ٞ‬خ ثبىَإعغبد د‪ ٙ‬ىؼعفٖب‬ ‫‪2‬‬
‫ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ػعف اىزقبس‪ٝ‬ش اىذٗس‪ٝ‬خ ىيَشاعع اىذاخي‪ ٜ‬ىزق‪ ّ ٌٞٞ‬بً‬
‫‪22‬‬ ‫‪223.‬‬ ‫‪0.72‬‬ ‫‪2.22‬‬ ‫‪1.22‬‬ ‫اىشقبثخ اىذاخي‪ٞ‬خ ٗدٗسٕب ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪ٜ‬‬ ‫‪3‬‬
‫ٗعذً اىغذ‪ٝ‬خ ف‪ ٜ‬ئؽبىزٖب ىَزخز‪ ٛ‬اىقشاس‪.‬‬
‫ال ‪ٝ‬ز٘افش ف‪ ٜ‬اىْ بً اىَؾبعج‪ٗ ٜ‬اىشقبث‪ ٜ‬ىيَإعغخ‬
‫عظ ىن‪ٞ‬ف‪ٞ‬خ رظؾ‪ٞ‬ؼ األخطبف ٗاىزغبٗصاد اىَبى‪ٞ‬خ‬
‫‪3‬‬ ‫‪222.‬‬ ‫‪2.27‬‬ ‫‪2.20‬‬ ‫‪1.42‬‬ ‫‪4‬‬
‫ٍٗعبىغزٖب ٗرؾذ‪ٝ‬ذ اىَغإٗه عْٖب ٍَب ‪ٝ‬غٌٖ ف‪ ٜ‬ص‪ٝ‬بدح‬
‫اىفغبد اىَبى‪.ٜ‬‬
‫رقبدً ئعشافاد ٗػ٘اثؾ اىشقبثخ اىذاخي‪ٞ‬خ ثبىشنو اىز‪ٛ‬‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪3.32‬‬ ‫‪2.22‬‬ ‫‪1.50‬‬ ‫‪ٝ‬غعيٖب غ‪ٞ‬ش قبدسح عي‪ ٚ‬اىؾذ ٍِ اىفغبد اىَبى‪ ٜ‬ف‪ٜ‬‬ ‫‪5‬‬
‫اى٘قذ اىؾبى‪ٜ‬‬
‫ال ‪٘ٝ‬عذ دى‪ٞ‬و ٍ٘صق إلعشافاد اىشقبثخ اىذاخي‪ٞ‬خ‬
‫اى٘اعت رْف‪ٞ‬زٕب ىنو ٍَٖخ سقبث‪ٞ‬خ عي‪ ٚ‬ؽذح ٕٗ٘ ٍب‬
‫‪1‬‬ ‫‪222.‬‬ ‫‪3.21‬‬ ‫‪2.77‬‬ ‫‪1.43‬‬ ‫‪6‬‬
‫‪ٝ‬غجت ف‪ ٜ‬ػعف دٗس ّ بً اىشقبثخ اىذاخي‪ٞ‬خ ف‪ ٜ‬اىؾذ‬
‫ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ً‬
‫ال ‪٘ٝ‬عذ سش‪ٞ‬ف ٍْ ٌ ‪َٝ‬ضو ربس‪ً ٝ‬خب ٍزنبٍال ىنبفخ‬
‫اىعَي‪ٞ‬بد اىَبى‪ٞ‬خ ثؾ‪ٞ‬ش ‪َٝ‬نِ اىشع٘ع ئى‪ ٔٞ‬ىزْف‪ٞ‬ز ثشاٍظ‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪2.27‬‬ ‫‪2.23‬‬ ‫‪1.42‬‬ ‫‪7‬‬
‫اىشقبثخ اىذاخي‪ٞ‬خ اىالصٍخ ىيؾذ ٍِ عَي‪ٞ‬بد اىفغبد‬
‫اىَبى‪.ٜ‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(233‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫ال ر٘عذ ئعشافاد سقبث‪ٞ‬خ ف‪ ٜ‬اىَإعغبد اىعبٍخ رؼَِ‬
‫‪7‬‬ ‫‪224.‬‬ ‫‪0.64‬‬ ‫‪2.24‬‬ ‫‪1.20‬‬ ‫اىَؾبف خ عي‪ ٚ‬اىذفبرش ٗاىغغالد اىَبى‪ٞ‬خ ٍِ اىغشقخ‬ ‫‪22‬‬
‫ٗ اىنشؾ ٗ اىزغ‪ٞٞ‬ش إلخفبف عَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫ال ر٘عذ ئعشافاد سقبث‪ٞ‬خ رؼَِ ق‪ٞ‬بً األقغبً اىَبى‪ٞ‬خ‬
‫‪22‬‬ ‫‪444.‬‬ ‫‪2.212‬‬ ‫‪2.26‬‬ ‫‪1.24‬‬ ‫ثاقفبه اىَ‪ٞ‬ضاّ‪ٞ‬بد اىعٍَ٘‪ٞ‬خ عِ مو فزشح ٍبى‪ٞ‬خ ىزؾذ‪ٝ‬ذ‬ ‫‪22‬‬
‫اىَجبىغ اىَؾظيخ ٗاىن‪ٞ‬ف‪ٞ‬خ اىز‪ ٜ‬رٌ ئّفبقٖب ثٖب‪.‬‬
‫ال ‪ٝ‬ؼَِ ّ بً اىشقبثخ اىذاخي‪ٞ‬خ ٗع٘د ٍقبسّبد دٗس‪ٝ‬خ‬
‫ث‪ ِٞ‬سط‪ٞ‬ذ األط٘ه اىذفزش‪ٗ ٛ‬اىفعي‪ ٜ‬ف‪ ٜ‬اىَإعغبد‬
‫‪23‬‬ ‫‪016.‬‬ ‫‪2.27‬‬ ‫‪2.06‬‬ ‫‪0.62‬‬ ‫‪20‬‬
‫اىعبٍخ ٕٗ٘ ٍب ‪ٝ‬إد‪ ٙ‬ىض‪ٝ‬بدح ؽبالد اىفغبد اىَبى‪ ٜ‬ف‪ٜ‬‬
‫ثْ٘د األط٘ه‪.‬‬
‫ال ‪٘ٝ‬عذ فظو ث‪ٝ ٍِ ِٞ‬ؾزفظ ثبىَغزْذاد ٗاىذفبرش‬
‫ٗاىغغالد اىَؾبعج‪ٞ‬خ ٗث‪ٝ ٍِ ِٞ‬قً٘ ثعَي‪ٞ‬خ اىزغغ‪ٞ‬و‬
‫‪20‬‬ ‫‪133.‬‬ ‫‪2.710‬‬ ‫‪2.01‬‬ ‫‪1.22‬‬ ‫‪21‬‬
‫ف‪ٖٞ‬ب ٕٗ٘ ٍب ‪ٝ‬ؼعف ٍِ دٗس ئعشافاد اىشقبثخ‬
‫اىذاخي‪ٞ‬خ ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪..ٜ‬‬
‫ال ر٘عذ ئعشافاد ىْ بً اىشقبثخ اىذاخي‪ٞ‬خ رؼَِ اىؾذ‬
‫‪21‬‬ ‫‪335.‬‬ ‫‪2.372‬‬ ‫‪2.26‬‬ ‫‪1.26‬‬ ‫ٍِ اىفغبد اىَبى‪ ٍِ ٜ‬خاله اىزأمذ ٍِ طؾخ اىَغزْذاد‬ ‫‪22‬‬
‫قجو عَي‪ٞ‬خ اىزغغ‪ٞ‬و‪.‬‬
‫ال ر٘عذ ئعشافاد سقبث‪ٞ‬خ مبف‪ٞ‬خ ف‪ ّ ٜ‬بً اىشقبثخ‬
‫‪22‬‬ ‫‪027.‬‬ ‫‪2.02‬‬ ‫‪2.21‬‬ ‫‪1.26‬‬ ‫اىذاخي‪ٞ‬خ ىيَإعغبد رؾذ ٍِ ؽذٗس اىفغبد اىَبى‪ ٜ‬ف‪ٜ‬‬ ‫‪23‬‬
‫ثْذ اىْقذ‪ٝ‬خ‪.‬‬
‫‪2.222‬‬ ‫‪2.22‬‬ ‫‪2.52‬‬ ‫‪1.17‬‬ ‫عَ‪ٞ‬ع اىفقشاد‬

‫‪1.17‬‬
‫‪2.22‬‬ ‫‪T‬‬ ‫‪2.52‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬ ‫‪0.22‬‬ ‫‪T‬‬

‫‪4‬‬ ‫‪6‬‬
‫‪3.00‬‬ ‫‪1‬‬ ‫‪2.43‬‬
‫‪2‬‬ ‫‪2.23‬‬ ‫‪2.224‬‬
‫‪2.22‬‬ ‫‪1‬‬ ‫‪1.35‬‬
‫‪2.23‬‬ ‫‪2.222‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(234‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫‪8‬‬

‫رشر‪ٞ‬ت‬ ‫اىذالىخ‬ ‫ئؽظبفٓ‬ ‫االّؾشاف‬ ‫اىَز٘عؾ‬


‫ٍع٘قبد ٍزعيقخ ثبىنفبفح اىَْٖ‪ٞ‬خ‬ ‫د‬
‫اإلؽظبئ‪ٞ‬خ اىفقشاد‬ ‫االخزجبس‬ ‫اىَع‪ٞ‬بس‪ٛ‬‬ ‫اىؾغبث‪ٜ‬‬
‫ال رز٘افش ىذ‪ٍ٘ ٙ‬نف‪ ٜ‬اىشقبثخ ٗاىَشاععخ‬
‫اىذاخي‪ٞ‬خ دسعخ عبى‪ٞ‬خ ٍِ اىنفبفح ٗاىزذس‪ٝ‬ت‬
‫‪7‬‬ ‫‪222.‬‬ ‫‪2.12‬‬ ‫‪2.22‬‬ ‫‪1.35‬‬ ‫ٗاىخجشح رزالفً ٍع اؽز‪ٞ‬بعبد اى٘ن‪ٞ‬فخ اىز‪ٜ‬‬ ‫‪2‬‬
‫‪ٝ‬شغيّٖ٘ب‪.‬‬

‫ال ر٘عذ اى‪ٞ‬خ ىزق‪ ٌٞٞ‬مفبفاد اىَ٘نف‪ ِٞ‬اىعبٍي‪ ِٞ‬ف‪ٜ‬‬


‫‪5‬‬ ‫‪222.‬‬ ‫‪5.31‬‬ ‫‪2.61‬‬ ‫‪1.62‬‬ ‫األقغبً اىَبى‪ٞ‬خ ٗ قغبً اىَشاععخ اىذاخي‪ٞ‬خ ٍِ قجو‬ ‫‪0‬‬
‫سؤعبئٌٖ ثبعزَشاس‪.‬‬
‫ال ‪ٝ‬زٌ رع‪ ِٞٞ‬اىَ٘نف‪ ِٞ‬ف‪ ٜ‬قغٌ اىَشاععخ اىذاخي‪ٞ‬خ‬
‫ثْبف عي‪ٍ ٚ‬إٕالد ٍٗزطيجبد ٍْٖ‪ٞ‬خ رؼَِ‬
‫‪4‬‬ ‫‪222.‬‬ ‫‪5.22‬‬ ‫‪2.76‬‬ ‫‪1.71‬‬ ‫‪1‬‬
‫ر٘افش اىزخظض ٗاىخجشح اىَْبعجخ ىطج‪ٞ‬عخ اىَٖبً‬
‫اىَْ٘ؽخ ثٌٖ‪.‬‬
‫ال ‪٘ٝ‬عذ ثشّبٍظ إلعشاف رق‪ ٌٞٞ‬دٗس‪ ٛ‬ىَغز٘‪ٙ‬‬
‫‪0‬‬ ‫‪222.‬‬ ‫‪2.52‬‬ ‫‪22.2‬‬ ‫‪2.24‬‬ ‫اىنفبفح ٗاىَعشفخ اىَْٖ‪ٞ‬خ اىز‪ٝ ٜ‬زَزع ثٖب ٍ٘نف‪ٜ‬‬ ‫‪2‬‬
‫اىشقبثخ ٗاىَشاععخ اىذاخي‪ٞ‬خ‪.‬‬
‫ال ر٘عذ ثشاٍظ ٍزخظظخ ىزط٘‪ٝ‬ش ٍٖبساد‬
‫‪3‬‬ ‫‪222.‬‬ ‫‪6.01‬‬ ‫‪2.72‬‬ ‫‪1.73‬‬ ‫اىَ٘نف‪ ِٞ‬ثبألقغبً اىَبى‪ٞ‬خ ٗاىَشاععخ اىذاخي‪ٞ‬خ‬ ‫‪3‬‬
‫ىَ٘اعٖخ ا‪ٟ‬صبس اىغيج‪ٞ‬خ ىعَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫عذً ر٘فش اىعذد اىنبف‪ ٍِ ٜ‬اىَ٘نف‪ ِٞ‬اىَإٕي‪ِٞ‬‬
‫‪2‬‬ ‫‪224.‬‬ ‫‪0.25‬‬ ‫‪3.00‬‬ ‫‪2.43‬‬ ‫‪4‬‬
‫ىيعَو ثأقغبً اىَشاععخ اىذاخي‪ٞ‬خ‪.‬‬
‫ئعْبد ٍٖبً سقبث‪ٞ‬خ داخي‪ٞ‬خ ىَ٘نف‪ ِٞ‬دُٗ االعزجبس‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪6.70‬‬ ‫‪2.65‬‬ ‫‪2.22‬‬ ‫‪5‬‬
‫ىطج‪ٞ‬عخ رخظظٌٖ ٍٗإٕيٌٖ اىعيَ‪.ٜ‬‬
‫عذً إزَبً اإلداساد اىعي‪ٞ‬ب ف‪ ٜ‬اىَإعغبد‬
‫ثَالؽ بد اىذ‪٘ٝ‬اُ ىيغْ٘اد اىغبثقخ عِ رذّ‪ٜ‬‬
‫‪1‬‬ ‫‪222.‬‬ ‫‪7.47‬‬ ‫‪2.62‬‬ ‫‪2.22‬‬ ‫‪6‬‬
‫ٍغز٘‪ ٛ‬مفبفح ٗ عذً مفب‪ٝ‬خ اىَ٘نف‪ ِٞ‬اىَبى‪ِٞٞ‬‬
‫ف‪ ٜ‬األقغبً اىَبى‪ٞ‬خ ٗاىَشاععخ اىذاخي‪ٞ‬خ‪.‬‬
‫ٍؾذٗد‪ٝ‬خ اىَعشفخ ىذ‪ٍ٘ ٙ‬نف‪ ٜ‬اىشقبثخ‬
‫ٗاىَشاععخ اىذاخي‪ٞ‬خ ثبإلعشافاد اىغي‪َٞ‬خ ف‪ ٜ‬رق‪ٞٞ‬ذ‬
‫‪6‬‬ ‫‪222.‬‬ ‫‪3.26‬‬ ‫‪2.25‬‬ ‫‪1.53‬‬ ‫‪7‬‬
‫اىعَي‪ٞ‬بد اىَبى‪ٞ‬خ ف‪ ٜ‬اىذفبرش ٗاىغغالد اىَؾبعج‪ٞ‬خ‬
‫ٗئعذاد اىق٘ائٌ اىَبى‪ٞ‬خ‪.‬‬
‫‪2.222‬‬ ‫‪6.12‬‬ ‫‪2.72‬‬ ‫‪1.75‬‬ ‫عَ‪ٞ‬ع اىفقشاد‬

‫‪1.75‬‬
‫‪6.12‬‬ ‫‪T‬‬ ‫‪2.72‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬ ‫‪0.22‬‬ ‫‪T‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(235‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫‪2‬‬ ‫‪7‬‬
‫‪2.63‬‬ ‫‪1‬‬ ‫‪2.22‬‬
‫‪20‬‬ ‫‪2.23‬‬ ‫‪2.222‬‬
‫‪2.22‬‬ ‫‪1‬‬ ‫‪1.41‬‬
‫‪2.23‬‬ ‫‪2.222‬‬

‫‪9‬‬
‫رشر‪ٞ‬ت‬
‫اىفقشاد‬ ‫اىذالىخ‬ ‫ئؽظبفٓ‬ ‫االّؾشاف‬ ‫اىَز٘عؾ‬
‫ٍع٘قبد رنْ٘ى٘ع‪ٞ‬خ‬ ‫د‬
‫ؽغت‬ ‫اإلؽظبئ‪ٞ‬خ‬ ‫االخزجبس‬ ‫اىَع‪ٞ‬بس‪ٛ‬‬ ‫اىؾغبث‪ٜ‬‬
‫األَٕ‪ٞ‬خ‬
‫ال ‪ٝ‬غط‪ ّ ٜ‬بً اىشقبثخ اإلىنزشّٗ‪ ٜ‬اىعَي‪ٞ‬بد اىَبى‪ٞ‬خ‬
‫‪0‬‬ ‫‪222.‬‬ ‫‪6.24‬‬ ‫‪2.70‬‬ ‫‪1.73‬‬ ‫اىَزعيقخ ثبىَإعغخ‪ٍ ٕ٘ٗ ،‬ب ‪ٝ‬إصش ف‪ ٜ‬دٗسٕب عي‪ ٚ‬اىؾذ‬ ‫‪2‬‬
‫ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ال ‪ٝ‬ز٘فش ىذ‪ ٙ‬اىَإعغبد اىعبٍخ ّ بً ئىنزشّٗ‪ٜ‬‬
‫ىيَعيٍ٘بد اىَؾبعج‪ٞ‬خ ‪ٝ‬زالفً ٍع ؽج‪ٞ‬عخ ّ بٍٖب اىشقبث‪،ٜ‬‬
‫‪6‬‬ ‫‪222.‬‬ ‫‪4.71‬‬ ‫‪2.62‬‬ ‫‪1.53‬‬ ‫‪0‬‬
‫ٕٗ٘ ٍب ‪ٝ‬غٌٖ ف‪ ٜ‬ػعف دٗسٕب ف‪ ٜ‬اىؾذ ٍِ اىفغبد‬
‫اىَبى‪.ٜ‬‬
‫رعزَذ اىَإعغبد اىعبٍخ ىيذٗىخ ف‪ ٜ‬ئصجبد ٗعشع‬
‫‪22‬‬ ‫‪222.‬‬ ‫‪3.77‬‬ ‫‪2.72‬‬ ‫‪1.52‬‬ ‫عَي‪ٞ‬برٖب اىَبى‪ٞ‬خ عي‪َ ّ ٚ‬خ اىَعيٍ٘بد اىَؾبعج‪ٞ‬خ‬ ‫‪1‬‬
‫اإلىنزشّٗ‪ٞ‬خ ثشنو ػع‪ٞ‬ف‪.‬‬
‫ال ‪٘ٝ‬عذ رط٘‪ٝ‬ش ىْ بً اىشقبثخ اىذاخي‪ٞ‬خ اإلىنزشّٗ‪ ٜ‬ثَب‬
‫‪ٝ‬زَبش‪ٍ ٚ‬ع ؽج‪ٞ‬عخ اىَخبؽش اىَبى‪ٞ‬خ اىز‪ ٜ‬ر٘اعٖٖب‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪22.32‬‬ ‫‪2.63‬‬ ‫‪2.22‬‬ ‫‪2‬‬
‫اىَإعغبد اىعبٍخ ٕٗ٘ ٍب ‪ٝ‬إصش عي‪ ٚ‬دٗسٕب ف‪ ٜ‬اىؾذ‬
‫ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ال رَزيل قغبً اىشقبثخ ٗاىَشاععخ اىذاخي‪ٞ‬خ األعٖضح‬
‫‪3‬‬ ‫‪222.‬‬ ‫‪6.25‬‬ ‫‪2.61‬‬ ‫‪1.72‬‬ ‫ٗاىَعذاد اىنبف‪ٞ‬خ اىز‪ ٜ‬رَنْٖب ٍِ اىق‪ٞ‬بً ثعَيٖب ثبىشنو‬ ‫‪3‬‬
‫اىَطي٘ة‪.‬‬
‫ال ر٘عذ اى‪ٞ‬خ ىزؾذ‪ٝ‬ش اىَعذاد ٗاىجشاٍظ اإلىنزشّٗ‪ٞ‬خ‬
‫اىخبطخ ثأقغبً اىشقبثخ ٗاىَشاععخ اىذاخي‪ٞ‬خ ىززَبش‪ٍ ٚ‬ع‬
‫‪4‬‬ ‫‪222.‬‬ ‫‪7.23‬‬ ‫‪2.52‬‬ ‫‪1.64‬‬ ‫‪4‬‬
‫ؽج‪ٞ‬عخ االخزظبطبد اىَ٘ميخ ئى‪ٍَ ،ٌٖٞ‬ب ‪ٝ‬إصش ف‪ٜ‬‬
‫دٗسٕب ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ال رَنِ ثْ‪ٞ‬خ اىْ بً اإلىنزشّٗ‪ ٜ‬ثبىَإعغبد اىعبٍخ ٍِ‬
‫رؾذ‪ٝ‬ذ ّقبؽ اىؼعف اىَ٘ع٘دح ف‪ ّ ٜ‬بً اىشقبثخ اىذاخي‪ٞ‬خ‬
‫‪2‬‬ ‫‪222.‬‬ ‫‪6.22‬‬ ‫‪2.72‬‬ ‫‪1.71‬‬ ‫‪5‬‬
‫اإلىنزشّٗ‪ٍ ٕ٘ٗ ٜ‬ب ‪ٝ‬ؼعف ٍِ دٗسٕب ف‪ ٜ‬رؾذ‪ٝ‬ذ‬
‫اىزغبٗصاد اىَبى‪ٞ‬خ‪.‬‬
‫ال ‪٘ٝ‬عذ دٗسح ٍغزْذ‪ٝ‬خ ‪ٝ‬ذٗ‪ٝ‬خ رغ‪ٞ‬ش ثخؾ ٍز٘اص‪ٍ ٛ‬ع‬
‫اىذٗسح اىَؾبعج‪ٞ‬خ اإلىنزشّٗ‪ٞ‬خ إلؽنبً اىشقبثخ اىذاخي‪ٞ‬خ‬
‫‪22‬‬ ‫‪222.‬‬ ‫‪3.14‬‬ ‫‪2.75‬‬ ‫‪1.45‬‬ ‫‪6‬‬
‫عي‪ ٚ‬اىعَي‪ٞ‬بد ٕٗ٘ ٍب ‪ٝ‬إصش عي‪ ٚ‬دٗسٕب ف‪ ٜ‬اىؾذ ٍِ‬
‫اىفغبد اىَبى‪.ٜ‬‬
‫ال ر٘عذ ئعشافاد مبف‪ٞ‬خ ىؾَب‪ٝ‬خ ٗعالٍخ األعٖضح‬
‫اإلىنزشّٗ‪ٞ‬خ اىخبطخ ثبىْ بً اىَؾبعج‪ٗ ٜ‬اىشقبث‪ٜ‬‬
‫‪5‬‬ ‫‪222.‬‬ ‫‪5.22‬‬ ‫‪2.67‬‬ ‫‪1.62‬‬ ‫‪7‬‬
‫ثبىَإعغبد اىعبٍخ ٕٗ٘ ٍب ‪ٝ‬غجت ف‪ ٜ‬ػ‪ٞ‬بع اىج‪ٞ‬بّبد‬
‫اىالصٍخ إلعشافاد اىَشاععخ اىذاخي‪ٞ‬خ‪.‬‬
‫ال ر٘عذ ثْ‪ٞ‬خ رؾز‪ٞ‬خ مبف‪ٞ‬خ رَنِ ّ بً اىشقبثخ اىذاخي‪ٞ‬خ‬
‫‪1‬‬ ‫‪222.‬‬ ‫‪6.13‬‬ ‫‪2.65‬‬ ‫‪1.71‬‬ ‫اإلىنزشّٗ‪ ٍِ ٜ‬اىعَو ٗفق ٍب ٕ٘ ٍخطؾ ىٔ ف‪ ٜ‬ؽَب‪ٝ‬خ‬ ‫‪22‬‬
‫ٍ٘اسد ٍَٗزينبد اىَإعغبد اىعبٍخ ٍِ اىفغبد اىَبى‪.ٜ‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(236‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬
‫ال ‪٘ٝ‬عذ ف‪ ّ ٜ‬بً اىشقبثخ اىذاخي‪ٞ‬خ اإلىنزشّٗ‪ ٜ‬اىق‪٘ٞ‬د‬
‫اىالصٍخ عي‪ ٚ‬اىَ٘نف‪ٗ ِٞ‬اىَغإٗى‪ٍ ٕ٘ٗ ِٞ‬ب ‪ٝ‬إد‪ ٛ‬ئى‪ٚ‬‬
‫‪7‬‬ ‫‪222.‬‬ ‫‪3.25‬‬ ‫‪2.22‬‬ ‫‪1.52‬‬ ‫‪22‬‬
‫اىق‪ٞ‬بً ثجعغ اىزغبٗصاد ف‪ ٜ‬اىظالؽ‪ٞ‬بد اىَبى‪ٞ‬خ‬
‫اىََْ٘ؽخ ىٌٖ‪.‬‬
‫ال ‪٘ٝ‬عذ ف‪ ٜ‬اىْ بً اإلىنزشّٗ‪ ٜ‬خط٘اد ٍفظيخ قبدسح‬
‫عي‪ ٚ‬اعزخشاط اىَعيٍ٘بد اىَبى‪ٞ‬خ اىالصٍخ عِ رغبٗص‬
‫‪20‬‬ ‫‪222.‬‬ ‫‪2.77‬‬ ‫‪2.22‬‬ ‫‪1.41‬‬ ‫‪20‬‬
‫ؽذ اىَ٘نف‪ ٗ ِٞ‬اىَغإٗى‪ ِٞ‬ىْ بً اىشقبثخ اىذاخي‪ٞ‬خ‬
‫ىغشع ؽظ٘ىٔ عي‪ٍْ ٚ‬بفع ٍبى‪ٞ‬خ غ‪ٞ‬ش ٍششٗعخ‪.‬‬
‫‪2.222‬‬ ‫‪22.02‬‬ ‫‪2.36‬‬ ‫‪1.61‬‬ ‫عَ‪ٞ‬ع اىفقشاد‬

‫‪1.61‬‬
‫‪22.02‬‬ ‫‪T‬‬ ‫‪2.36‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬ ‫‪0.22‬‬ ‫‪T‬‬

‫‪22‬‬
‫‪1.75‬‬
‫‪1.55‬‬ ‫‪1.63‬‬
‫‪1.54‬‬
‫‪1.17‬‬

‫‪11‬‬
‫اىذالىخ‬ ‫ئؽظبفٓ‬
‫االّؾشاف اىَع‪ٞ‬بس‪ٛ‬‬ ‫اىَز٘عؾ اىؾغبث‪ٜ‬‬ ‫اىفشػ‪ٞ‬خ اىفشع‪ٞ‬خ‬ ‫د‬
‫اإلؽظبئ‪ٞ‬خ‬ ‫االخزجبس‬
‫‪.222‬‬ ‫‪20.21‬‬ ‫‪2.26‬‬ ‫‪1.55‬‬ ‫ٍع٘قبد ئداس‪ٝ‬خ‬ ‫‪2‬‬
‫‪.222‬‬ ‫‪21.22‬‬ ‫‪2.32‬‬ ‫‪1.63‬‬ ‫ٍع٘قبد رشش‪ٝ‬ع‪ٞ‬خ‬ ‫‪0‬‬
‫‪.222‬‬ ‫‪2.22‬‬ ‫‪2.52‬‬ ‫‪1.17‬‬ ‫ٍع٘قبد ٍؾبعج‪ٞ‬خ‬ ‫‪1‬‬
‫ٍع٘قبد ٍزعيقخ ثبىنفبفح‬
‫‪.222‬‬ ‫‪6.12‬‬ ‫‪2.72‬‬ ‫‪1.75‬‬ ‫‪2‬‬
‫اىَْٖ‪ٞ‬خ‬
‫‪.222‬‬ ‫‪22.02‬‬ ‫‪2.36‬‬ ‫‪1.54‬‬ ‫ٍع٘قبد رنْ٘ى٘ع‪ٞ‬خ‬ ‫‪3‬‬
‫‪2.222‬‬ ‫‪22.45‬‬ ‫‪2.320‬‬ ‫‪1.543‬‬ ‫اىفشػ‪ٞ‬خ اىشئ‪ٞ‬غخ‬

‫‪1.15‬‬ ‫‪61‬‬ ‫‪1-N‬‬ ‫‪2.11‬‬ ‫‪T‬‬

‫‪1.543‬‬
‫‪0.22‬‬ ‫‪T‬‬ ‫‪22.45‬‬ ‫‪T‬‬ ‫‪1‬‬
‫‪2.23‬‬ ‫‪2.222‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(237‬‬
‫‪Āfāqiqtiṣā i‬‬
‫‪afaq.elmergib.edu.ly‬‬ ‫‪E-ISSN: 2520-5005‬‬

‫‪11‬‬
‫الردود واإلضافات‬ ‫ت‬
‫عذً ئدساك اإلداسح اىعي‪ٞ‬ب ٗاىغَع‪ٞ‬بد اىعٍَ٘‪ٞ‬خ ألَٕ‪ٞ‬خ ّ َخ اىشقبثخ ٗرقربس‪ٝ‬ش اىَشاععرخ اىذاخي‪ٞ‬رخ‪ٕٗ ،‬ر٘ ٍرب صرش عنغر‪ًٞ‬ب‬
‫‪2‬‬
‫ف‪ ٜ‬فعبى‪ٞ‬خ ٗمفبفح دٗس ٕزٓ األقغبً ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫ػعف االعزغبثخ ىجعغ اىَإعغبد اىعبٍخ عِ رشغ‪ٞ‬ع اىَشاعع‪ ِٞ‬اىذاخي‪ ِٞٞ‬اىز‪ٝ ِٝ‬نزشفُ٘ ٗ‪ٝ‬جيغُ٘ عرِ اىزغربٗصاد‪،‬‬
‫‪0‬‬
‫ٗشنشٌٕ عي‪ٍ ٚ‬غٖ٘دارٌٖ اىَجزٗىخ‪.‬‬
‫رؼربسة ثعررغ اىقررشاساد ٗاىيرر٘ائؼ فرر‪ ٜ‬ئعررشافاد ٍؾررذدح ٕٗرر٘ ٍررب ‪ٝ‬ررإصش عيرر‪ ٚ‬فعبى‪ٞ‬ررخ عَررو ّ َررخ اىشقبثررخ ٗاىَشاععررخ‬
‫‪1‬‬
‫اىذاخي‪ٞ‬خ ف‪ ٜ‬اىؾذ ٍِ عَي‪ٞ‬بد اىفغبد اىَبى‪.ٜ‬‬
‫اعزَبد اىشؤعبف عي‪ ٚ‬ئػفبف اىششع‪ٞ‬خ عي‪ ٚ‬ثعرغ اىزغربٗصاد ٗدُٗ رَش‪ٝ‬شٕرب عير‪ ٚ‬قغربً اىَشاععرخ اىذاخي‪ٞ‬رخ ٕٗر٘ ٍرب‬
‫‪2‬‬
‫‪ْٝ‬عنظ عيجًب ف‪ ٜ‬اىؾذ ٍِ اىفغبد اىَبى‪.ٜ‬‬
‫عذً اّز بً ٗسٗد اىَخظظبد ف‪ٍ٘ ٜ‬اع‪ٞ‬ذٕب اىَؾذدح ؽغت مو سثرع عرْخ ٍرِ ٗصاسح اىَبى‪ٞ‬رخ‪ٕٗ ،‬ر٘ ٍرب ‪ٝ‬رإد‪ ٛ‬إلسثربك‬
‫‪3‬‬
‫عَو مو ٍِ األّ َخ اىشقبث‪ٞ‬خ ٗاىَشاعع‪ ِٞ‬اىذاخي‪ٗ ِٞٞ‬األعٖضح اىشقبث‪ٞ‬خ اىعبٍيخ ف‪ ٜ‬اىذٗىخ‪.‬‬
‫ٗع٘د خيو ف‪ ٜ‬اىْ بً اىَبى‪ ٜ‬ىيذٗىخ اىَعزَذ عي‪ ٚ‬األعبط اىْقذ‪ٗ ٛ‬ى‪ٞ‬ظ عي‪ ٚ‬عبط االعزؾقب ‪.‬‬ ‫‪4‬‬
‫عذً امزشاس اىَذساف ٗاىَغإٗى‪ ِٞ‬ثبعزجبس اىَ٘اصّخ ثبىَإعغخ ٗع‪ٞ‬يخ رخط‪ٞ‬ؾ ٗسقبثخ ٍِ األعبط‪.‬‬ ‫‪5‬‬
‫إزَبً اىَإعغبد ثزقبس‪ٝ‬ش اىَشاعع‪ ِٞ‬اىخبسع‪ ِٞٞ‬عي‪ ٚ‬ؽغبة رقبس‪ٝ‬ش اىَشاعع‪ ِٞ‬اىذاخي‪.ِٞٞ‬‬ ‫‪6‬‬
‫عذً ٗع٘د رطج‪ٞ‬ق ثشاٍظ اىزَ‪ٞٞ‬ض ث‪ ِٞ‬اىَ٘نف‪ٗ ،ِٞ‬إَبه اعزَبد رق‪ ٌٞٞ‬األداف مأعبط العزؾقب اىَشرت ٗاىَنبفآد‪.‬‬ ‫‪7‬‬

‫‪1.16‬‬

‫‪2‬‬

‫‪0‬‬

‫‪AFIQ‬‬ ‫‪Āfāqiqtiṣā i‬‬ ‫‪Journal - Volume 6. Issue 12. June 2020.‬‬ ‫)‪(238‬‬
Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (239)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005

2772
https://ia800209.us.archive.org/28/items/waq10576/03_10578.pdf

0227
2504 2524
https://icts2019.tve.gov.ly /2019/PDF/PDFAF/AF4012.pdf
0225
https://www.idi.no/en/elibrary/cdp/ sais-fighting-corruptionprogramme/ 703-
final-guidance-in-arabic/file
https://www. transparency.org/ 0202

0221
https: 022 000 22
//www.iasj.net/iasj?func=fulltext&aId=77440
0225
12 2
https://www.researchgate.net
/publication/328981044_dwr_alrqabt_aldakhlyt_fy_tshkhys_halat_alfsad_almal
y_drast_mydanyt_ly_almsarf_altjaryt_allybyt

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (240)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005
0220
32 14

http://documentsworldbank.org/curated/en/430201468336290241/pdf/477910N
WP0Focu00Box341959B00PUBLIC0.pdf
GAO 0224

025 276 72 00
https://www.iasj.net/iasj?func= fulltext&aId=111438
0220 0220
http://audit.gov.ly/home/pdf/LABR-2012.pdf
0225 0225
http://audit.gov.ly/home/pdf/LABR-2017.pdf
http://audit.gov.ly/home/ about.php# 0202

0220

124 125 6 2

0226
226 221 14 5
https://www.iasj.net/iasj?func=fulltext&aId=153299
0226
222 34 0224 0221

0225
https://
www.mobt3ath.com/uplode/book/book-21473.pdf
0222
240 216 10 2
https://www.iasj.net/iasj?func=fulltext&aId=85648
0222
020 267 24
https://bulletin.zu.edu.ly/issue_n16_1/Contents/A_09.pdf

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (241)


Āfāqiqtiṣā i
afaq.elmergib.edu.ly E-ISSN: 2520-5005
0220
01 1

0223

123 0226
https://socpa.org.sa/SOCPA/files/de/de5d1647-1efe-
4220-8082-858bf5d16e4f.pdf
05 0223
http:// 0221 27
audit.gov.ly/home/download/ ACT 19-2013.pdf

02 0222

0220
https://www. djazairess.com/ennahar/139082

0224

AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. (242)

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