2.
  -2021
..  
 
( )
:      : 100
:    -    ,        
             
-
1.             
2.          
-
3. -         
4.        
-
5.            '  
6.   ,       ,     
2.
-
7.         -    
8.       
  -2021
..  
 
( )
:      : 100
:    -    ,        
             
-
1.             
:󷅶󷅱󷅺󷅷󷅸󷅹-:      
                 
            - 
 " "
               - 
 " "  
         - ,  ,  ,  
  ""  ,    , ,        
                 
 
2.
󷆰 1:      ?
        ,        ""
   
󹻀 
       
       
      -   , , , , 
󷵻󷵼󷵽󷵾 ,            
 
󹻀 
  ,   , ,         
    ' ,      
󷆊󷆋󷆌󷆍󷆎󷆏 2:      
     ,         ,    
            
1.  
        :
    
   
 
  
  
 
        ,         ,  
      
2.   -
             :
   -         
   -       
    
2.
 ,       ,    (CSR), 
    
 
3.   
,      
  :
    -   (PPP)
     
    '  ( , COVID-19  )
 
       -     ,    
          
󹲣󼩪󼩫󼩬󼩭󼩲󼩳󼩮󼩯󼩰󼩱 3:       
  ,               
    

 ()
  ()

  , -
 ,  

  
    


,     

,    


      

     

-     

 -    
    

, ,  

,    
 '


 -    
 -     
  

-    
   
 -     '
  
2.

 , 
, ,  
  , , 
,  
󹴮󹴯󹴰󹴱󹴲󹴳  :     
        
 ,               , 
 ,   
,  ,       ,    ,   
           ,    
 
 ,   ,             
           -    
           
  
         -    
       
,   
󹸯󹸭󹸮  
      ,    

 
  ,      
 
            ,      

󼨐󼨑󼨒 :   
  
 
IAS        CEO,       
     :
       
         
          
 ,         
    
,  
        
2.
󹲹󹲺󹲻󹲼󹵉󹵊󹵋󹵌󹵍: - ,  
 ,          ,        
      -      ,  
 
           
 -  -  
 ,       :     
2.          
:󷇴󷇵󷇶󷇷󷇸󷇹 
:          
"  "           ,
  ,             

       
 ,       
               
    
                 
       ,      , 
    

 ?         (NPM)
    -  -,      
                  -
                  
󷃆󼽢   (NPM)  
   ()          1970 
    1980        ,   , ,  
            , 
 ,      '  

  , NPM         - ,  
,   - '   
        , NPM  :
" 
       -    
 ?"
2.
󷗭󷗨󷗩󷗪󷗫󷗬NPM   
1.        
2.         
3.      ,     
4.       
,     
󷇴󷇵󷇶󷇷󷇸󷇹     (    )
 NPM         "  " "
 "   
1. :    
  ,           NPM
 :
"          "
              
,  '   ,           
2.  '   ,   ' 
      NPM     
 :
"  
  ?" "    ?" " 
 
   ?"
     ,    , NPM       

3. - 
NPM               
  
     ;      ,   
  
      ,       
         ,   -   -
    
2.
4.      
NPM       ,  :
 
   
 

      ,        , 
         
5.   
        '  
      
   
             
        
6.    
NPM             
      ,   , ,  -  
   
    :
  

 
      -       ,  
      
7.    
               
         -        
2.
:            
         -   ,  
     
8.   
NPM   
 '         
   ,      
             , NPM   

:
 
 
 
                
    
9. - 
     '    , NPM "- " 
        :
   '             
                , 
     
󷉃󷉄   - :   NPM 
      1980   ,   NPM    
        ,    , 
   NPM    :
  -   
       ,     
 
        
 ,    ,      
2.
󽄻󽄼󽄽 : NPM    
,    
  "  "         
 
 
   -        ,  
    
           
 
         :
 

 
  -
-
3. -         
:󹴡󹴵󹴣󹴤 
: "  "  
                 ,
     : -  
    
  
    ,          ,
        ,         
  
    ,  ,    ,     ,
" 
   ,        : -
    "
               
󼩎󼩏󼩐󼩑󼩒󼩓󼩔-  ?
-         '  ,      
       ,     
      :
2.
 ',         -     
     -     
        
 ,        
            ,    
   
󼨐󼨑󼨒-  
     -   '  ,      
 
1.   
               
 ,     -     ,    
     ?   ,      
 ,             
 ,         -     !
2.  
          
       :
     
                 

          ,    
 
3.   
  ',  (  )   (  )  
  
           
 
 ,             
 
           ,   
   
4.   
    
          
                 
   
2.
󷉈󷉇    ?
-      ,   , "    ?"
   
   , "        
   "
              :
󹴂󹴃󹴄󹴅󹴉󹴊󹴆󹴋󹴇󹴈1.    
        
󷃆󼽢:
    
     
     
 
󽅂:
    
  '      
     
:
    ,   20       -
 ,             
  
󹴌󹴍󹴐󹴑󹴒󹴎󹴏󹴓󹴔󹴕2.    
       
󷃆󼽢:
      
   
     
󽅂:
2.
  (   )
 
      
:
 ,         ,  5    
             
󹴷󹴺󹴸󹴹󹴻󹴼󹴽󹴾󹴿󹵀󹵁󹵂       
         '   :
1.   :  =      =   
2.   :      
3.   :      
 
4.   :,  ,      
         
5.  :       ,     
     
󷧺󷧻󷧼󷧽󷨀󷧾󷧿-         
-    ,          
 
    :
-     -    
     '     
    
-               
               
󷗭󷗨󷗩󷗪󷗫󷗬   
      
      :
2.
 
 
   
   
 
     ,        
,     ,           
     
󹲹󹲺󹲻󹲼󹵉󹵊󹵋󹵌󹵍:     
  ,     ,
"            ,   
 
        ,    ,    "
        -          

4.        
: :    
  ,        -   ,     -
" "          ,  
   ,       :    
   ,          ,    
  , ",    
  
    
 ?"
  
         :     
  ,     
 -  ,    

   -- ,         
,    ,        
󷆰  ?
2.
             
              , 
        
  :
  ,           -  
 '   ,   
     
   
           
󹺊  
   ,          :
1. 
                
    ,     
    -   ?
2. 
            ,     
 '      
    ,            
  -        
3. 
    ,            
 ,        
          
 
󷗭󷗨󷗩󷗪󷗫󷗬  
,        
?    
 :
:    '          
  
 :     
 , 
  ,         
 :   ,        -  

2.
  :        


  :    '      -    

󼩎󼩏󼩐󼩑󼩒󼩓󼩔   
    
           
:
󷃆󼽢1.     
   '             
 

 : " "  : "     
         3    "
󷃆󼽢2.      
       '    
      ,       
   , -  
󷃆󼽢3.  
              
    -      
󷃆󼽢4.  
         - 
 -  
 
, ,      
󷃆󼽢5.   
    ,          
   
󷃆󼽢6. - 
   '  
,   '        
?   ?
󼪀󼪃󼪄󼪁󼪅󼪆󼪂󼪇:   
2.
    ,             ,
     ,   ,   -
 ,    ,          
      ,    ,    
  
  ,      ,    ,   
      
?              
 ?              ' 
   
󺠰󺠱   
          :
    :      
    : "     
"   
   :        
  :           
      -  ,  
󹴷󹴺󹴸󹴹󹴻󹴼󹴽󹴾󹴿󹵀󹵁󹵂 
  ,    :
-  
  
   
  
   
       :       
 ,
 
 ,      
󼨐󼨑󼨒:     
       
 -      
           '
      
2.
       :  -        

 -        
     
     
 -          
-
5.            '  
:󷩃󷩄󷩅󷩆󷩇󷩈:       
 
          -      
      ()    ,   
    ()   ,         
()            ,     
,     
     ,     
             
 ,
   ,          

󼨻󼨼   ?
         ,        
               ,  
, , ,      -  '   
           
  ,
                   
               -     
     
 
󷧺󷧻󷧼󷧽󷨀󷧾󷧿  
 -    '      :
󹻂 
   ' :  , , ,   
   
󹻂- 
2.
 (, , )        
 
󹻂 
     ,        ( ,  ,
)
󹻂- 
  -  (    )     
 
󹻂- 
      '   ,    , ,

   ,    
 
󷇴󷇵󷇶󷇷󷇸󷇹  
   -   
    :
:   '           
:       
:   
 
:     
:       
    
 -    
󺀷󺀸󹾑󹾒󹾓󹾔󹾕󹾖󹾗󹾘󹾙󺀹󺀺󹾤󺀻󹾥󹿈󹿉󹿊󹾜󹾝󹾞󹾟󹾠󹾡󹾢󺀼󺀽󹾣󹾦󹾧 :    
           ,     

      '  
󷃆󼽢
1.          
     ,         
2.               
 
     
 
3.           
    
2.
4.             
 
󼿰󼿱󼿲  
1.    -    - -   
   
2.              
 ,     

3.             
  
4.      , -      
  ,     
5. -  , ,      
 
     
 ,         
   
󼪀󼪃󼪄󼪁󼪅󼪆󼪂󼪇: " "  
            
 -   ,      ,   
 '         -    
  ',             
,           
   
  ,          
     ,    
, ,    -       ,
       ,        ,
     
       
 -    -  
          
󼩎󼩏󼩐󼩑󼩒󼩓󼩔 :     
   -    ,      
- :           
 
2.
 :          
 :         
 
             , 
  -      
󼨐󼨑󼨒:    ,   
 ,          
                
,    
         
    
 -           

            ,      
         -    
6.   ,       ,     
:󷅰󷅱󷅵󷅲󷅳󷅴 

           '     
, 
             ,   
              
 
 -         ,      
 
               ,   
              

󼩎󼩏󼩐󼩑󼩒󼩓󼩔     ?
               
 :
 ,             
 ,  ,        
  
    :
2.
    '   ,      
      ,    
   
   
󹲣󼩪󼩫󼩬󼩭󼩲󼩳󼩮󼩯󼩰󼩱     
        :
1.  
                ' 

󷃆󼽢    :
         
    
            
󹳴󹳵󹳶󹳷:
 ,   , ,    ,    '  
  
  ,  ,  ,      

🛠:
  
 
  
   
2.  
  ,           
 
        
󷃆󼽢    :
        

2.
 ,       
 ,  ,       
󹳴󹳵󹳶󹳷:
     ,  ,  
,  ,   ,  ,  
🛠:
   
     
    
    
󼨻󼨼       
1.  
o    (   )   
2.  
o  , , ,    ,     
3.  
o      
󼨐󼨑󼨒 :     
  ,    
 ,  ,            
      ,   ,       
     
   

  ,   ,   ,       
           ,    ,  
     
2.
,               

              
 
 ()   ()          
 
 
󼿍󼿎󼿑󼿒󼿏󼿓󼿐󼿔    

 
 

   
 ,   

  
  '  
  
 ( )
  

 
 ,   
  
  
  '  

󷇴󷇵󷇶󷇷󷇸󷇹     
1.   
         ,   
   
2. 
  ,  ,        '    , 
    
 
3.     
           '  
  
4.  
         
5. 
   
 ,       
󺠟󺠠󺠡󺠢     
2.
1. 
 ,        ,     
  
2.   
   '    ,    
    
  
3.   
  -     
4.  ' 
   '      ,      
   
󷙎󷙐󷙏:     
    -      ,    ,    
    -             ,
  ,      
       ,        :
   ,
  ,
  
-
7.         -    
: 󷅰󷅱󷅵󷅲󷅳󷅴 
:    
                
    -  ,  ,       

,       
   ,  -      
                
      -    ,    ,  
  ,    
      
 -    
 
2.
󷇴󷇵󷇶󷇷󷇸󷇹    
       ,     
  
    ,     ,     
        ,     
 
-      , ,      
         -    
󼩎󼩏󼩐󼩑󼩒󼩓󼩔1.     
                 
  , "
   ?"
 ,      ,       
    
     
,   ' 
   
 ,     ,   -     
     -     -         
      ,        
     
 
󹱑󹱒2.    
           
       :


    (, , )


      (, ,  
 )
  ,             
  ,   
            
   
 
󹰤󹰥󹰦󹰧󹰨3.    
     -  -    
2.
       :
󹴮󹴯󹴰󹴱󹴲󹴳   -       
,    ,          
           ,   
               , 
    
   :
            
          
         
  "   "  ,       

   ,         
? 
   
     
 -           
   
  
         ,     
 
 
󼿍󼿎󼿑󼿒󼿏󼿓󼿐󼿔4.   
  ,    '       
    
   -         '    
  :
 (,  ,    ')
 (  , ,    )
 ,      ,      
    ,           
 
󺫦󺫤󺫥󺫧5.    
       
2.
 -19  '     ,    
   :
    
   
   
    
     
 -         
  ,       ,      
 
        
      
  
󷃆󹸃󹸄6.    
   ,        
              
 :
     
      
      
        ,     
 
󺯑󺯒󺯓󺯔󺯕󺯖󺯗󺯘󺯙󺯚󺯛󺯜󺯝7.    
   , ,          
       
,     
  :
      
  
    
-     
2.
     ,         

 
󹳨󹳤󹳩󹳪󹳫8.    
             ' 
       :
   
 
     
        ,        
  ,   '     ,      

 ,     
󼨐󼨑󼨒9.      
     -    :
1.  -    ,  -   (   
)
2.  -       (   )
3. - -       (  
)
4.  -         
  (
  )
5. -  -    '    (   
 )
                 
     
󹹔󹹕󹹖󹹗:   
 , 
           
 - 
  
2.
              
   ,          
, 
  
   ,         
        
 ,       
  
8.       
:󷅶󷅱󷅺󷅷󷅸󷅹  :    
         ,           '
  ,       
   ,  ,   
 -      ,      
             
  -      '   ,     ,
   ,   '        '
           
  ,  (, ,  , , )   
          
    
(  )           
    ,       
󹰤󹰥󹰦󹰧󹰨     ?
            
    ,         

      ,          
 ,                
    ,        
 
󷨕󷨓󷨔   
?
    ,      ,     
 :
2.
1.    -      
  
        - 
2.     -      ,   
, ,     
3.      -     
       
4.      -          
      
,         
󺫦󺫤󺫥󺫧   
             
     :
1.  
 ,           ,
           
     
   
 ,  ,         
            
           
   
  
            
 
2.     
  (  , ,    )    
    ,       
 ,         ,  
           

               , 
     
              
2.
3.   
  ,     
   '  

    
    
-          
 ,             
              
4.    -
       ,       -
   
         
               
-  :
o     ,
o        ,
o        
    
        
5.  
      -        

     
     
               
         ,       
 
2.
6.   
    ,     '     ,  
 '       
       
     ,     ,   
  
 ,            
󷿋󼌐󷿍󸖈󷿏󷿐󷿑󹌖󼌑󼌒󹌘󼌓󼌔󼌕󼌖󼌗󼌘󸆇󸆈󼌙󸀁󹌙󹌚    :      
               
               
 ()           ,   ,
        
                  
   
     :
        ,
      ,
    , 
   '    
     
  -      
          
󼿍󼿎󼿑󼿒󼿏󼿓󼿐󼿔   
      ,      :
1.  - -   ,        

2.  -         , 
     
3.  -           
       
2.
4.     -      
 
 
󷃆󼽢
 ,           
   
()    ,   ()      ,
       ,        
     
    
         
,              
,        ,    
    
"               

       ,         "