<div dir="rtl"><p class="MsoNormal" align="center" dir="RTL" style="text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;margin:0in 0in 8pt;font-size:11pt;font-family:Calibri,sans-serif"><b><span dir="LTR" style="font-size:26pt;font-family:"AGA Arabesque Desktop";color:rgb(148,54,52)">Q</span></b><b><span lang="AR-SA" style="font-size:26pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">القيمة المضافة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:26pt;font-family:"Times New Roman",serif;color:rgb(148,54,52)"><span dir="LTR"></span><span dir="LTR"></span> VAT</span></b><span dir="LTR"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;margin:0in 0in 8pt;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-SA" style="font-size:27pt;font-family:"Times New Roman",serif;color:rgb(11,39,75)">تطبيقات قانون ضريبة القيمة المضافة</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 0.5in 8pt 0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span dir="LTR" style="font-size:26pt;font-family:"Times New Roman",serif;color:rgb(148,54,52)">Value Added Tax (vat) Course</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-EG" style="font-size:22pt;font-family:"Times New Roman",serif;color:red;letter-spacing:0.25pt">تبدأ هذه الشهادة من </span><b><span lang="AR-EG" style="font-size:26pt;font-family:"Times New Roman",serif;color:red;letter-spacing:0.25pt">24 /
28   ديسمبـــــر</span></b><span lang="AR-EG" style="font-size:26pt;font-family:"Times New Roman",serif;color:red;letter-spacing:0.25pt"> </span><span lang="AR-EG" style="font-size:22pt;font-family:"Times New Roman",serif;color:red;letter-spacing:0.25pt">2023</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-EG" style="font-size:20pt;font-family:"Times New Roman",serif;color:rgb(23,54,93);letter-spacing:0.25pt">بالقاهرة – جمهورية مصر العربية او تدريب عن بُعد (أون
لاين)</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-EG" style="font-size:20pt;font-family:"Times New Roman",serif;color:rgb(23,54,93);letter-spacing:0.25pt">والمعتمد من الدار العربية للتنمية الادارية – </span><span dir="LTR" style="font-size:20pt;font-family:Cambria,serif;color:rgb(23,54,93);letter-spacing:0.25pt">AHAD</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 0in 15pt;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-EG" style="font-size:20pt;font-family:"Times New Roman",serif;color:rgb(23,54,93);letter-spacing:0.25pt">شهادة معتمدة بتصديق حكومي وتوثيق من خارجية كــــافة
الدول العربية</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 0in 10pt;text-align:center;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;line-height:107%;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-SA" style="font-size:16pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:15pt 0in 7.5pt;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span lang="AR-SA" style="font-size:20pt;font-family:Arial,sans-serif;color:black">تفاصيل الدورة</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 0in 7.5pt;line-height:19.5pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,sans-serif;color:rgb(186,55,42)">أهداف البرنامج</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:16pt;font-family:Arial,sans-serif;color:rgb(186,55,42)"><span dir="LTR"></span><span dir="LTR"></span>:</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">تعريف المشاركين بطبيعة
وأنواع النظم الضريبة المختلفة، ودورة عملية التحصيل الضريبي منذ بداية حدوث
العمليات المالية حتى إعداد وعرض الإقرارات الضريبية</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">تعريف المشاركين باحدث
التعديلات على قوانين الضريبة على القيمة المضافة (</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">VAT</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>)</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">إكساب المشاركين مهارات
حساب ضريبة القيمة المضافة (</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">VAT</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>) وإعداد وعرض الاقرارات الضريبية طبقا لأحدث متطلبات وإصدارات
قوانين الضريبة بدول التعاون الخليجي</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span> /</span><span lang="AR-EG" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">مصر</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">تنمية مهارات المشاركين
في استخدام الحاسب الالى في حساب الضريبة على القيمة المضافة ومشاكل التطبيق في
واقعنا العربي</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 0in 7.5pt;line-height:19.5pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,sans-serif;color:rgb(186,55,42)">الفئة المستهدفة:</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">المحاسبين الماليين</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">رؤساء الحسابات فى
القطاعات المالية</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">المحللون الماليون</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">أعضاء ادارت المراجعة
الداخلية</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 1in 10pt 0in;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size:10pt;font-family:Symbol;color:rgb(39,40,43)"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:7pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)"><span dir="RTL"></span><span dir="RTL"></span>         </span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman",serif;color:rgb(39,40,43)">اعضاء مجالس ادارات
الشركات الغير ماليين</span><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">للحصول على التفاصيل
ولتأكيد مشاركتكم الدبلوم المذكور اعلاه يرجى التكرم بمراسلتنا</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">جوال واتس اب
00201062992510 – 00201096841626</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">آملين ان تصلنا
ترشيحاتكم في اقرب وقت ممكن لاجراء اللازم</span></b><b><span lang="AR-SA" style="font-size:18pt;color:rgb(148,54,52)"> </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:18pt;color:rgb(148,54,52)"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">وتفضلوا 
بقبول  فائق الاحترام والتقدير</span></b><b><span lang="AR-SA" style="font-size:18pt;color:rgb(148,54,52)"> </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:18pt;color:rgb(148,54,52)"><span dir="LTR"></span><span dir="LTR"></span>,,,,,,</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">تحياتي</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">سارة عبد الجواد</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)"> </span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="margin:0in;text-align:center;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,sans-serif"><b><span lang="AR-EG" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(148,54,52)">مدير التدريب</span></b><span lang="AR-SA"></span></p>

<p class="MsoNormal" style="margin:0in 0in 8pt;line-height:107%;font-size:11pt;font-family:Calibri,sans-serif"> </p></div>

<p></p>

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