{"id":2730,"date":"2025-12-30T14:09:07","date_gmt":"2025-12-30T14:09:07","guid":{"rendered":"https:\/\/knowledg-inv.com\/?page_id=2730"},"modified":"2026-01-02T16:14:58","modified_gmt":"2026-01-02T16:14:58","slug":"mohammed-babiker","status":"publish","type":"page","link":"https:\/\/knowledg-inv.com\/ar\/mohammed-babiker\/","title":{"rendered":"\u0645\u062d\u0645\u062f \u0628\u0627\u0628\u0643\u0631"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"0a52d5e52f7b81f96538d6b16ed5dc2b\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u0645\u062d\u0645\u062f \u0628\u0627\u0628\u0643\u0631<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u00a0<\/h6>
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0645\u062d\u0627\u0636\u0631 \u0623\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 | \u0645\u0633\u062a\u0634\u0627\u0631 \u0645\u0627\u0644\u064a | \u0628\u0627\u062d\u062b<\/h6>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u064a\u064f\u0639\u062f\u0651 \u0645\u062d\u0645\u062f \u0628\u0627\u0628\u0643\u0631 \u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f \u062e\u0628\u064a\u0631\u0627\u064b \u0645\u062a\u0645\u0631\u0651\u0633\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u062e\u0628\u0631\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 \u0639\u0642\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0632\u0645\u0646\u060c \u062c\u0645\u0639\u062a \u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639. \u0648\u064a\u0642\u064a\u0645 \u062d\u0627\u0644\u064a\u0627\u064b \u0641\u064a \u0633\u0644\u0637\u0646\u0629 \u0639\u064f\u0645\u0627\u0646\u060c \u062d\u064a\u062b \u064a\u0642\u062f\u0651\u0645 \u0645\u0632\u064a\u062c\u0627\u064b \u0645\u062a\u064a\u0646\u0627\u064b \u0645\u0646 \u0627\u0644\u0635\u0631\u0627\u0645\u0629 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629.<\/p>

He has served as a \u0645\u062d\u0627\u0636\u0631 \u0623\u0648\u0644 \u0645\u062a\u0641\u0631\u0651\u063a \u0641\u064a \u0643\u0644\u064a\u0629 \u0639\u064f\u0645\u0627\u0646 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0645\u0646\u0630 \u0639\u0627\u0645 2013.<\/strong>\u060c \u062d\u064a\u062b \u064a\u062f\u0631\u0651\u0633 \u0645\u0642\u0631\u0651\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0648\u064a\u0633\u0647\u0645 \u0628\u0641\u0627\u0639\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u062c\u0648\u062f\u0629. \u0648\u062a\u0634\u0645\u0644 \u0623\u062f\u0648\u0627\u0631\u0647 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0629 \u0631\u0626\u064a\u0633 \u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639<\/strong>, \u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0643\u0644\u064a\u0629<\/strong>\u060c \u0648\u0645\u0634\u0631\u0641\u0627\u064b \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u064f\u0646\u0641\u0651\u064e\u0630\u0629 \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>

\u0648\u062a\u0645\u062a\u062f \u0627\u0644\u062e\u0644\u0641\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u062d\u0645\u062f \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a \u0644\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong>\u060c \u062d\u064a\u062b \u0639\u0645\u0644 \u0633\u0627\u0628\u0642\u0627\u064b \u0643\u0640 \u0645\u062d\u0627\u0633\u0628 \u0623\u0648\u0644 \u0641\u064a \u062f\u0648\u0644\u0629 \u0642\u0637\u0631<\/strong> \u0648\u0633\u0628\u0642 \u0644\u0647 \u0627\u0644\u0639\u0645\u0644 \u0645\u062d\u0627\u0633\u0628\u0627\u064b \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646. \u0648\u062a\u0634\u0645\u0644 \u062e\u0628\u0631\u062a\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u060c \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0651\u0646\u0647 \u0645\u0646 \u0627\u0644\u0631\u0628\u0637 \u0628\u0641\u0627\u0639\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629.<\/p>

\u064a\u062d\u0645\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645<\/strong> \u0648 \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u062f\u0631\u0645\u0627\u0646 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629<\/strong>\u060c \u0648\u064a\u0634\u063a\u0644 \u062d\u0627\u0644\u064a\u0627\u064b \u0645\u0646\u0635\u0628 \u0628\u0627\u062d\u062b \u062f\u0643\u062a\u0648\u0631\u0627\u0647<\/strong>\u0648\u062a\u062a\u0646\u0627\u0648\u0644 \u0623\u0628\u062d\u0627\u062b\u0647 \u0648\u0645\u0646\u0634\u0648\u0631\u0627\u062a\u0647 \u0645\u062c\u0627\u0644\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u062b\u0644 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u060c \u0648\u0627\u0644\u0635\u064a\u0631\u0641\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u060c \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u0648\u0643 \u062a\u0634\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0643\u0644\u064a.<\/strong>\u060c \u0645\u0639 \u0646\u0634\u0631 \u0623\u0648 \u0639\u0631\u0636 \u0639\u062f\u062f \u0645\u0646 \u0623\u0639\u0645\u0627\u0644\u0647 \u0641\u064a \u0645\u062c\u0644\u0627\u062a \u0645\u0641\u0647\u0631\u0633\u0629 \u0641\u064a \u0642\u0627\u0639\u062f\u0629 \u0633\u0643\u0648\u0628\u0633 (Scopus) \u0648\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u062f\u0648\u0644\u064a\u0629<\/strong>.<\/p>

\u0648\u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0648\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0642\u062f\u0651\u0645 \u0645\u062d\u0645\u062f \u0639\u062f\u062f\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0648\u0631\u0634 \u0639\u0645\u0644 \u0648\u062c\u0644\u0633\u0627\u062a \u062a\u062f\u0631\u064a\u0628 \u0645\u0647\u0646\u064a<\/strong> \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0648\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0637\u0644\u0628\u0629\u060c \u0645\u0639 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u0631\u0634\u0627\u062f \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a.<\/p>

\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0639\u0645\u0627\u0644\u0647\u060c \u064a\u0642\u062f\u0651\u0645 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0642\u0648\u064a\u0629 \u062a\u062f\u0645\u062c \u0628\u064a\u0646 \u0627\u0644\u062a\u0645\u064a\u0651\u0632 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a<\/strong>\u060c \u0628\u0645\u0627 \u064a\u062f\u0639\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629<\/strong><\/h3>