{"id":"https://openalex.org/W4409436311","doi":"https://doi.org/10.21608/rijcs.2025.364268.1280","title":"\u0623\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629","display_name":"\u0623\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629","publication_year":2025,"publication_date":"2025-04-01","ids":{"openalex":"https://openalex.org/W4409436311","doi":"https://doi.org/10.21608/rijcs.2025.364268.1280"},"language":"ar","primary_location":{"id":"doi:10.21608/rijcs.2025.364268.1280","doi":"https://doi.org/10.21608/rijcs.2025.364268.1280","is_oa":true,"landing_page_url":"https://doi.org/10.21608/rijcs.2025.364268.1280","pdf_url":"https://rijcs.journals.ekb.eg/article_421486_3d694999782dbce991b5859ae7426586.pdf","source":{"id":"https://openalex.org/S4393919688","display_name":"Mag\u0306allat\u0308 Ra\u0304yat\u0308 Al-Dawliyyat\u0308 Lil \u02bfulu\u0304m Al-Tig\u0306a\u0304riyyat\u0308","issn_l":"2812-6440","issn":["2812-6440","2812-6459"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0631\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://rijcs.journals.ekb.eg/article_421486_3d694999782dbce991b5859ae7426586.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5115849853","display_name":"\u0623.\u062f \u0633\u0645\u0627\u062d \u0637\u0627\u0631\u0642 \u062d\u0627\u0641\u0638","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159247623","display_name":"Mansoura University","ror":"https://ror.org/01k8vtd75","country_code":"EG","type":"education","lineage":["https://openalex.org/I159247623"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0623.\u062f. \u0633\u0645\u0627\u062d \u0637\u0627\u0631\u0642 \u062d\u0627\u0641\u0638","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 -\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 -\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629","institution_ids":["https://openalex.org/I159247623"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117144791","display_name":"\u0623.\u062f \u0645\u0635\u0637\u0641\u064a \u0639\u0637\u064a\u0647 \u0627\u0644\u063a\u0646\u062f\u0648\u0631","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159247623","display_name":"Mansoura University","ror":"https://ror.org/01k8vtd75","country_code":"EG","type":"education","lineage":["https://openalex.org/I159247623"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0623.\u062f \u0645\u0635\u0637\u0641\u064a \u0639\u0637\u064a\u0647 \u0627\u0644\u063a\u0646\u062f\u0648\u0631","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0641\u0631\u063a - \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0641\u0631\u063a - \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629","institution_ids":["https://openalex.org/I159247623"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5117144792","display_name":"\u0647\u0628\u0629 \u0631\u0627\u0636\u064a \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0623\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0647\u0628\u0629 \u0631\u0627\u0636\u064a \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0623\u062d\u0645\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.07288137,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"13","first_page":"1763","last_page":"1812"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8032000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8032000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.03590000048279762,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.02810000069439411,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/deferred-tax-assets","display_name":"deferred tax assets","score":0.8019999861717224},{"id":"https://openalex.org/keywords/deferred-tax-liabilities","display_name":"deferred tax liabilities","score":0.878000020980835},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7300000190734863},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.8429999947547913},{"id":"https://openalex.org/keywords/egyptian-firms","display_name":"Egyptian companies","score":0.47699999809265137},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.5130000114440918},{"id":"https://openalex.org/keywords/egyptian-exchange","display_name":"Egyptian Stock Exchange","score":0.5170000195503235}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3404697775840759}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21608/rijcs.2025.364268.1280","doi":"https://doi.org/10.21608/rijcs.2025.364268.1280","is_oa":true,"landing_page_url":"https://doi.org/10.21608/rijcs.2025.364268.1280","pdf_url":"https://rijcs.journals.ekb.eg/article_421486_3d694999782dbce991b5859ae7426586.pdf","source":{"id":"https://openalex.org/S4393919688","display_name":"Mag\u0306allat\u0308 Ra\u0304yat\u0308 Al-Dawliyyat\u0308 Lil \u02bfulu\u0304m Al-Tig\u0306a\u0304riyyat\u0308","issn_l":"2812-6440","issn":["2812-6440","2812-6459"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0631\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:465967c57d5241c1ba42951ad2f68cb3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/465967c57d5241c1ba42951ad2f68cb3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Mag\u0306allat\u0308 Ra\u0304yat\u0308 Al-Dawliyyat\u0308 Lil \u02bfulu\u0304m Al-Tig\u0306a\u0304riyyat\u0308, Vol 4, Iss 13, Pp 1755-1804 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.21608/rijcs.2025.364268.1280","doi":"https://doi.org/10.21608/rijcs.2025.364268.1280","is_oa":true,"landing_page_url":"https://doi.org/10.21608/rijcs.2025.364268.1280","pdf_url":"https://rijcs.journals.ekb.eg/article_421486_3d694999782dbce991b5859ae7426586.pdf","source":{"id":"https://openalex.org/S4393919688","display_name":"Mag\u0306allat\u0308 Ra\u0304yat\u0308 Al-Dawliyyat\u0308 Lil \u02bfulu\u0304m Al-Tig\u0306a\u0304riyyat\u0308","issn_l":"2812-6440","issn":["2812-6440","2812-6459"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0631\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409436311.pdf","grobid_xml":"https://content.openalex.org/works/W4409436311.grobid-xml"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W1717354306","https://openalex.org/W2006153326","https://openalex.org/W2117698664","https://openalex.org/W2153646537","https://openalex.org/W2178398887","https://openalex.org/W2190274112","https://openalex.org/W2585378625","https://openalex.org/W3123452386","https://openalex.org/W4210959335","https://openalex.org/W4311798918","https://openalex.org/W4317753994","https://openalex.org/W4318253713","https://openalex.org/W4353095397","https://openalex.org/W4386395457","https://openalex.org/W4387057765","https://openalex.org/W4388532534","https://openalex.org/W4388550965","https://openalex.org/W4390569024","https://openalex.org/W4390843210","https://openalex.org/W4391131100","https://openalex.org/W4391588946","https://openalex.org/W4391798318","https://openalex.org/W4391944821","https://openalex.org/W4392171327","https://openalex.org/W4392517740","https://openalex.org/W4392629920"],"related_works":["https://openalex.org/W4413519464","https://openalex.org/W7119115743","https://openalex.org/W4388612524","https://openalex.org/W4412857694","https://openalex.org/W7168105022","https://openalex.org/W2965911499","https://openalex.org/W2980938048","https://openalex.org/W3135188386","https://openalex.org/W4200347653","https://openalex.org/W3157671471"],"abstract_inverted_index":{"\u062a\u0647\u062f\u0641":[0,16],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1,55,115,125,139],"\u0625\u0644\u064a":[2,17,140],"\u062f\u0631\u0627\u0633\u0629":[3,18],"\u0623\u062b\u0631":[4],"\u0627\u0644\u0627\u0641\u0635\u0627\u062d":[5,166],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[6,145,167],"\u0639\u0646":[7,24,111,121,146,168],"\u0627\u0644\u062a\u0646\u0645\u064a\u0629":[8,25,147,169],"\u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629":[9,148,170],"\u0639\u0644\u0649":[10,34,52,127,149],"\u0645\u0633\u062a\u0648\u0649":[11,122,128,150,164,174],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a":[12,29],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629":[13,30,43],"\u0627\u0644\u0645\u0624\u062c\u0644\u0629\u060c":[14],"\u0643\u0645\u0627":[15],"\u062f\u0648\u0631":[19],"\u0627\u0644\u0645\u0624\u0634\u0631":[20],"\u0627\u0644\u0645\u0635\u0631\u064a":[21,65],"\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629":[22],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[23,59,77],"\u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0647":[26],"\u0641\u064a":[27,48,93,106],"\u062a\u0643\u0648\u064a\u0646":[28],"\u0627\u0644\u0645\u0624\u062c\u0644\u0629":[31,44,152,176],"\u0628\u0645\u0627":[32,119],"\u064a\u0646\u0639\u0643\u0633":[33],"\u0645\u0633\u062a\u0648\u064a\u0627\u062a":[35],"\u0627\u0644\u062a\u062c\u0646\u0628":[36],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a":[37],"\u0644\u0644\u0634\u0631\u0643\u0627\u062a":[38],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[39],"\u0648\u0643\u0630\u0644\u0643":[40],"\u062a\u062d\u0644\u064a\u0644":[41],"\u062f\u0648\u0631\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a":[42],"\u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627":[45],"\u0643\u0648\u0633\u064a\u0644\u0629":[46],"\u0644\u0644\u062a\u0623\u062b\u064a\u0631":[47],"\u0646\u062a\u0627\u0626\u062c":[49],"\u0627\u0644\u0623\u0639\u0645\u0627\u0644":[50],"\u0648\u0627\u0644\u062a\u0639\u0631\u0641":[51],"\u0645\u0633\u0628\u0628\u0627\u062a\u0647\u0627.":[53],"\u0648\u0627\u0639\u062a\u0645\u062f\u062a":[54],"\u0639\u0644\u064a":[56],"\u0639\u064a\u0646\u0629":[57],"\u0645\u0646":[58,76,83,101],"\u0627\u0644\u0623\u0643\u062b\u0631":[60],"\u062a\u062f\u0627\u0648\u0644\u0627\u064b":[61],"\u0628\u0633\u0648\u0642":[62],"\u0627\u0644\u0623\u0648\u0631\u0627\u0642":[63],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[64,71],"\u0648\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[66],"\u0628\u0645\u0624\u0634\u0631":[67],"EGX":[68],"100":[69],"\u0644\u0644\u0633\u0646\u0629":[70],"\u0644\u0639\u0627\u0645":[72],"2022\u060c":[73],"\u0648\u0623\u0646":[74],"\u062a\u0643\u0648\u0646":[75],"\u0627\u0644\u0645\u0635\u062f\u0631\u0629":[78],"\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[79],"\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629":[80],"\u062e\u0644\u0627\u0644":[81,98],"\u0627\u0644\u0641\u062a\u0631\u0629":[82],"\u0639\u0627\u0645":[84,87],"2017":[85],"\u062d\u062a\u0649":[86],"2022":[88],"\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627":[89],"\u0623\u0643\u062b\u0631":[90],"\u0627\u0644\u0641\u062a\u0631\u0627\u062a":[91],"\u0627\u0633\u062a\u0642\u0631\u0627\u0631\u0627\u064b":[92],"\u0633\u0648\u0642":[94],"\u0631\u0623\u0633":[95],"\u0627\u0644\u0645\u0627\u0644":[96],"\u0627\u0644\u0645\u0635\u0631\u064a\u0645\u0646":[97],"\u0639\u0631\u0636":[99],"\u0645\u062c\u0645\u0648\u0639\u0629":[100],"\u0627\u0644\u0627\u062d\u0635\u0627\u0621\u0627\u062a":[102],"\u0627\u0644\u0648\u0635\u0641\u064a\u0629":[103],"\u0627\u0644\u062a\u064a":[104],"\u062a\u062a\u0645\u062b\u0644":[105],"\u0627\u0644\u0648\u0633\u0637":[107],"\u0627\u0644\u062d\u0633\u0627\u0628\u064a":[108],"\u0648\u0627\u0644\u0630\u064a":[109],"\u064a\u0639\u0628\u0631":[110,120],"\u0627\u0644\u0634\u0643\u0644":[112],"\u0627\u0644\u0639\u0627\u0645":[113],"\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[114],"\u0628\u0627\u0644\u0639\u064a\u0646\u0629\u060c":[116],"\u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641":[117],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a":[118],"\u0627\u0644\u062a\u0634\u062a\u062a":[123],"\u0628\u0639\u064a\u0646\u0629":[124],"\u0627\u0644\u062d\u0627\u0644\u064a\u0629":[126],"\u0627\u0644\u0645\u0634\u0627\u0647\u062f\u0627\u062a":[129],"\u0628\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a\u060c":[130],"\u0648\u0623\u062e\u064a\u0631\u0627\u064b":[131],"\u062d\u062f\u0648\u062f":[132],"\u0627\u0644\u0639\u064a\u0646\u0629":[133],"\u0628\u064a\u0646":[134],"\u0627\u0644\u062d\u062f\u064a\u0646":[135],"\u0627\u0644\u0623\u062f\u0646\u0649":[136],"\u0648\u0627\u0644\u0623\u0642\u0635\u0649":[137],"\u062a\u0648\u0635\u0644\u062a":[138],"\u0648\u062c\u0648\u062f":[141],"\u062a\u0623\u062b\u064a\u0631":[142],"\u0639\u0643\u0633\u064a":[143],"\u0644\u0644\u0627\u0641\u0635\u0627\u062d":[144],"\u0627\u0644\u0636\u0631\u0627\u0626\u0628":[151,175],"\u0628\u062f\u0644\u0627\u0644\u0629":[153],"\u0645\u0639\u062f\u0644":[154],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629":[155],"\u0627\u0644\u0641\u0639\u0627\u0644\u060c":[156],"\u0648\u0628\u062f\u0644\u0627\u0644\u0629":[157],"\u0646\u0633\u0628\u0629":[158],"\u0627\u0644\u0641\u0631\u0648\u0642":[159],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c":[160],"\u0623\u064a":[161],"\u0623\u0646":[162],"\u0632\u064a\u0627\u0629":[163],"\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[165],"\u0633\u064a\u0624\u062f\u064a":[171],"\u0627\u0644\u0649":[172],"\u062e\u0641\u0636":[173]},"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-04-15T00:00:00"}
