ืกื˜ื•ืคืจ ื‘Beersheba

ื™ืฉืจืืœืกื˜ื•ืคืจ

 

ืื™ืŸ ืžื™ื“ืข

๐Ÿ•— ืฉืขื•ืช ืคืชื™ื—ื”

ื™ื•ื ืจืืฉื•ืŸโš 
ื™ื•ื ืฉื ื™โš 
ื™ื•ื ืฉืœื™ืฉื™โš 
ื™ื•ื ืจื‘ื™ืขื™โš 
ื™ื•ึนื ื—ืžื™ืฉื™โš 
ื™ื•ื ืฉื™ืฉื™โš 
ื™ื•ื ื”ืฉื‘ืชโš 
120, Derekh Hebron, Beersheba, Be'er Sheva, IL ะ˜ะทั€ะฐะธะปัŒ
ืื ืฉื™ ืงืฉืจ ื˜ืœืคื•ืŸ: +972 8-627-3888
ื“ืจื›ื™ ื”ื’ืขื” ื’ื“ื•ืœื”
Latitude: 31.2567453, Longitude: 34.8226534

ื”ืขืจื•ืช 3

  • Luz Erez

    Luz Erez

    ::

    ืžื™ืงื•ื ืœื ื ื›ื•ืŸ

  • Elad Hadad

    Elad Hadad

    ::

    ื ื—ืžื“

  • Tarek Abo Shareb

    Tarek Abo Shareb

    ::

    ื‘ืขืœ ืžืงืฆื•ืข ืคืฉื•ื˜ ืื™ืŸ ืžื™ืœื™ื ืœืชืืจ. ื”ื›ื™ ืชื•ืชื—

ืงื˜ื’ื•ืจื™ื•ืช ื”ืคื•ืคื•ืœืจื™ื•ืช ื‘ื™ื•ืชืจ:

ื—ืฉื‘ื•ื ืื•ืช

ืงื‘ื•ืฆืช ืกืžืืจื˜ - SmarTax | ืจื•ืื™ ื—ืฉื‘ื•ืŸ ืžื•ืžื—ื™ื ืœืžื™ืกื•ื™ ืืžืจื™ืงืื™, ืžื™ืกื•ื™ ื ื“ืœืŸ ื‘ืืจื”ื‘ ื•ื™ื™ืฆื•ื’ ืžื•ืœ ื” - IRS

Berkovitch Street 4, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืจื•ืื” ื—ืฉื‘ื•ืŸ ื—ื ืŸ ืื”ืจื ืคืœื“

94, ื™ื’ืืœ ืืœื•ืŸ, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืงื•ืคื•ืœื•ื‘ื™ืฅ ืขืžื•ืก (ืจื•ื—)

Abba Hillel Silver Road 7, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืงื™ืฉ ื•ืฉื•ืช' ืจื•ืื™ ื—ืฉื‘ื•ืŸ

Tuval Street 30, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ื™ื ืื™ ืืžื™ืจ ืจื•ืื” ื—ืฉื‘ื•ืŸ

Yitshak Sadeh Street 17, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืืœืขื–ืจ ืงืœื™ืจืก ื•ืฉื•ืช' ืจื•ืื” ื—ืฉื‘ื•ืŸ ื‘ืจืžืช ื’ืŸ

HaBonim Street 1, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

Lazar & Co, Certified Public Accountants (Israel)

ื”ืžืกื’ืจ 53, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ื–ื›ื•ืชื™ - ื”ืžื•ืžื—ื™ื ืœื–ื›ื•ื™ื•ืช ืจืคื•ืื™ื•ืช

HaShalom Road 2, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ื‘ืืจื™ ืื•ืจื™

ืœื‘ื•ื ื˜ื™ืŸ 16, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ื—ื™ื™ื ื›ื”ืŸ ื—ืฉื‘ื•ื ืื•ืช ื•ืžื™ืกื™ื

ืฉืคืข ื˜ืœ 6, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

David Etinger, CPA

Shapira Street 16, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืขืžื ื•ืืœ, ื’ื‘ื™ืจ ื•ืฉื•ืช', ืจื•"ื—

ื™ื“ ื—ืจื•ืฆื™ื 14, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

Siboni, Adani and Co.

Khoma u-Migdal Street 16, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

RMR Consultants

HaTa'asiya Street 4, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ื”ืจืฆืœ ืฉืฉื•ืŸ ืจื•"ื— ื•ื™ื•ืขืฅ ืžืก

ื”ืื—ื™ื ื‘ื–'ืจื ื• 4, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

ืืจื™ื” ืจื•ื–ืŸ - ืจื•ืื” ื—ืฉื‘ื•ืŸ ืชืœ ืื‘ื™ื‘

ืžืงื•ื•ื” ื™ืฉืจืืœ 8, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืืจื™ื” ืจื•ื–ืŸ - ืจื•ืื” ื—ืฉื‘ื•ืŸ ืชืœ ืื‘ื™ื‘

Mikveh Israel Street 8, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

Geoda

ื‘ื™ืช ื•ื™ืงื˜ื•ืจื™ื”, ื”ืžืœืื›ื” 3, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืขืžื™ืช, ื—ืœืคื•ืŸ

ืื‘ื ื”ืœืœ 16, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

ืจื•ื— ืขืจืŸ ื›ื”ืŸ- Eran Cohen CPA

Ze'ev Jabotinsky Street 33, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

BDO Israel

ื‘ื™ืช ืืžื•ืช, ื“ืจืš ืžื ื—ื ื‘ื’ื™ืŸ 48, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืงื•ืคืจื‘ืจื’, ืขื–ืจื ื•ืฉื•ืช' , ืจื•ืื™ ื—ืฉื‘ื•ืŸ

Ze'ev Jabotinsky Street 33, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืฉืจื•ืŸ, ืฉื˜ื™ื™ื ืจ, ื–ื™ืœื‘ืจ ื•ืฉื•ืช', ืจื•ืื™ ื—ืฉื‘ื•ืŸ

ื”ืจื›ื‘ 4, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืฉื›ื˜ืžืŸ ืืช ื“ื ื™ืืœ ื•ืฉื•ืช', ื™ื•ืขืฆื™ ืžืก ื•ืจื•ืื™ ื—ืฉื‘ื•ืŸ

ืจื™ื‘"ืœ 7, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืฉื—ื– - ืฉืจื•ืชื™ ื™ืขื•ืฅ ื•ื ื™ื”ื•ืœ ื‘ืข"ืž

ื™ื’ืืœ ืืœื•ืŸ 65, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

State of Palestine

State of Palestine, Aqsa, Jerusalem
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ื”ื’ื“ื” ื”ืžืขืจื‘ื™ืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Norddistriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Centraldistriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Zentralbezirk

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืชื—ื ืช ื›ื™ื‘ื•ื™ ืืฉ ื”ืืœื”

ืชื—ื ืช ื›ื™ื‘ื•ื™ ืืฉ ื”ืืœื”
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Westjordanland

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะ—ะฐะฟะฐะดะฝั‹ะน ะฑะตั€ะตะณ ั€. ะ˜ะพั€ะดะฐะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Bezirk Tel Aviv

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Jerusalem-distriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ืชืœ ืื‘ื™ื‘

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืžืจื›ื–

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืฆืคื•ืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะ˜ะตั€ัƒัะฐะปะธะผัะบะธะน ะพะบั€ัƒะณ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

South District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะฅะตั„ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Center District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ื“ืจื•ื

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะพะบั€ัƒะณ ะ˜ัƒะดะตั ะธ ะกะฐะผะฐั€ะธั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะกะตะฒะตั€ะฝั‹ะน ะพะบั€ัƒะณ ะ˜ะทั€ะฐะธะปั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะฎะถะฝั‹ะน ะพะบั€ัƒะณ ะ˜ะทั€ะฐะธะปั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะขะตะปัŒ-ะะฒะธะฒัะบะธะน ะพะบั€ัƒะณ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะฆะตะฝั‚ั€ะฐะปัŒะฝั‹ะน ะพะบั€ัƒะณ ะ˜ะทั€ะฐะธะปั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื™ืจื•ืฉืœื™ื

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Haifa District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะฅะฐะนั„ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ™ะธะทั€ะฐะตะป

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื—ื™ืคื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื”ืฉืจื•ืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะจะฐั€ะพะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะะบะบะพ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Kinneret

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Petach Tikva

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะัˆะบะตะปะพะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืจื—ื•ื‘ื•ืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Rehovot

Izrael
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะŸะตั‚ั‡ ะขะธะบะฒะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะขะทั„ะฐั‚

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะฅะฐะดะตั€ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Tzfat

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Scharonebene

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ ะฐะผะปะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื—ื“ืจื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ“ะพะปะฐะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Akko

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Ashkelon

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืจืžืœื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืขื›ื•

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื’ื•ืœืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื›ื ืจืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

๐Ÿ“‘ ื›ืœ ื”ืงื˜ื’ื•ืจื™ื•ืช

Rv ืคืืจืง, ืงืžืคื™ื ื’ืื•ื›ืœืื–ื•ืจ ื“ื™ื‘ื•ืจื™ืื™ื ืกื˜ืœื˜ื•ืจืืฆื˜ื“ื™ื•ืŸืืงื•ื•ืจื™ื•ืื‘ืื•ืœื™ื ื’ื‘ื™ืช ื”ื›ื ืกืชื‘ื™ืช ื”ืœื•ื•ื™ื•ืชื‘ื™ืช ื”ืžืฉืคื˜ื‘ื™ืช ื”ืกืคืจื‘ื™ืช ื—ื•ืœื™ืื‘ื™ืช ืžืงื“ืฉ ื”ื™ื ื“ื™ื‘ื™ืช ืžืจืงื—ืชื‘ื™ืช ืงื‘ืจื•ืชื‘ื™ืช ืงื•ืœื ื•ืขื‘ื ืงื‘ืจื‘ืจื™ืื•ืชื’ืœืจื™ื” ืœืืžื ื•ืชื’ืŸ ื”ื—ื™ื•ืชื“ื•ืืจื”ืื•ื ื™ื‘ืจืกื™ื˜ื”ื”ื›ื ืกื™ื™ื”ื”ื ื—ืช ื™ืกื•ื“ื”ืฉื›ืจืช ืกืจื˜ื™ืื”ืฉื›ืจืช ืจื›ื‘ื—ื‘ืจืช ื”ื•ื‘ืœื•ืชื—ื“ืจ ื›ื•ืฉืจื—ื“ืจ ืชืช ืงืจืงืขื™ื—ื ื•ืชื—ื ื•ืช ืื•ืคื ื™ื™ืื—ื ื•ืช ื‘ื’ื“ื™ืื—ื ื•ืช ื—ื•ืžืจื”ื—ื ื•ืช ื›ืœื‘ื•ื—ื ื•ืช ืœื—ื™ื•ืชื—ื ื•ืช ืžื•ืฆืจื™ ื‘ื™ืชื—ื ื•ืช ืžื›ืฉื™ืจื™ ื—ืฉืžืœื—ื ื•ืช ืžืฉืงืื•ืช ื—ืจื™ืคื™ืื—ื ื•ืช ื ื•ื—ื•ืชื—ื ื•ืช ื ืขืœื™ื™ืื—ื ื•ืช ืกืคืจื™ืื—ื ื•ืช ืคืจื—ื™ืื—ื ื•ืช ืจื”ื™ื˜ื™ืื—ื ื•ืช ืจื›ื‘ื—ื ื•ืช ืชื›ืฉื™ื˜ื™ืื—ื ื™ื”ื—ืฉื‘ื•ื ืื•ืชื—ืฉืžืœืื™ื˜ื™ืคื•ืœ ื‘ืฉื™ืขืจื˜ื™ืคื•ืœ ื•ื˜ืจื™ื ืจื™ื›ืกืคื•ืžื˜ืžืืคื™ื™ื”ืžื“ื™ื ื”ืžื•ื–ื™ืื•ืŸืžื•ืขื“ื•ืŸ ืœื™ืœื”ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 3ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 4ืžื—ืกืŸืžื™ืžื•ืŸืžื›ื•ืœืช ืื• ืกื•ืคืจืžืจืงื˜ืžืžืฉืœื” ืžืงื•ืžื™ืชืžื ืขื•ืœืŸืžืกื’ื“ืžืกืœื•ืœืžืกืขื“ื”ืžืงื•ื ืžื’ื•ืจื™ืืžืงื•ื ืคื•ืœื—ืŸืžืฉื˜ืจื”ืžืฉืœื•ื—ื™ ืžื–ื•ืŸืžืฉืงืื•ืช ืงืœื™ืื ืžืœ ื”ืชืขื•ืคื”ื ืงื•ื“ืช ื”ืขื ื™ื™ืŸืกึฐื‘ึดื™ื‘ึธื”ืกื•ื›ื ื•ืชืกื•ื›ื ื•ืช ื‘ื™ื˜ื•ื—ืกื•ื›ื ื•ืช ื ื“ืœ"ืŸืกื•ื›ื ื•ืช ื ืกื™ืขื•ืชืกื•ืคืจืžืจืงื˜ืกืœื•ืŸ ื™ื•ืคื™ืกืคืืกืคืจื™ื”ืขื•ืจืš ื“ื™ืŸืขื™ืจื™ื™ื”ืคึผึธืืจืงืคืืจืง ืฉืขืฉื•ืขื™ืืคื•ืœื™ื˜ื™ืคื™ื–ื™ื•ืชืจืคื™ืกื˜ืฆื•ืžืชืฆื™ื™ืจืงื‘ืœืŸ ื’ื’ื•ืชืงื‘ืœืŸ ื›ืœืœื™ืงื–ื™ื ื•ืงืžืคื™ื ื’ืงื ื™ื•ืŸืงืคื˜ืจื™ื”ืจื•ึนืคึตืืจื•ืคื ืฉื™ื ื™ื™ืืจืžืช ื™ื™ืฉื•ื‘ ืชืช 1ืฉื’ืจื™ืจื•ืชืฉื˜ื—ืฉื˜ื™ืคืช ืžื›ื•ื ื™ื•ืชืฉื™ืจื•ืช ื›ื‘ื™ืกื”ืชึทื—ึฒื ึทืช ืžึฐื›ึทื‘ึตึผื™ ืึตืฉืืชื—ื ืช ืื•ื˜ื•ื‘ื•ืกืชื—ื ืช ื“ืœืงืชื—ื ืช ืžื•ื ื™ื•ืชืชื—ื ืช ืžืขื‘ืจืชื—ื ืช ืจื›ื‘ืชืชื—ื ืช ืจื›ื‘ืช ืงืœื”ืชื—ื ืช ืจื›ื‘ืช ืชื—ืชื™ืชืชื™ืงื•ืŸ ืจื›ื‘ืชื›ื•ื ื” ื˜ื‘ืขื™ืช