{"id":2454,"date":"2022-08-10T11:49:14","date_gmt":"2022-08-10T09:49:14","guid":{"rendered":"http:\/\/icpas-org-il-icpastempnm.s672.upress.link\/hs\/?page_id=2242"},"modified":"2023-04-30T08:59:31","modified_gmt":"2023-04-30T06:59:31","slug":"%d7%9e%d7%99%d7%93%d7%a2-%d7%a2%d7%9c-%d7%9e%d7%95%d7%a2%d7%93%d7%99-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%a8%d7%a9%d7%9e%d7%94-%d7%97%d7%93%d7%a9","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%99%d7%93%d7%a2-%d7%a2%d7%9c-%d7%9e%d7%95%d7%a2%d7%93%d7%99-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%a8%d7%a9%d7%9e%d7%94-%d7%97%d7%93%d7%a9\/","title":{"rendered":"\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4 &#8211; \u05d7\u05d3\u05e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2454\" class=\"elementor elementor-2454\">\n\t\t\t\t\t\t<div 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tabindex=\"0\" aria-label=\"\u05db\u05e4\u05ea\u05d5\u05e8 \u05e4\u05ea\u05d9\u05d7\u05ea \u05ea\u05e4\u05e8\u05d9\u05d8\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">\u05ea\u05e4\u05e8\u05d9\u05d8<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-12ae7da1\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2517\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%91%d7%97%d7%99%d7%a0%d7%aa-%d7%97%d7%a9%d7%91-%d7%a9%d7%9b%d7%a8-%d7%91%d7%9b%d7%99%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2518\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%99%d7%93%d7%a2-%d7%a2%d7%9c-%d7%9e%d7%95%d7%a2%d7%93%d7%99-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%a8%d7%a9%d7%9e%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2519\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9b%d7%9c%d7%9c%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%90%d7%92%d7%a8%d7%aa-%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2520\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%aa%d7%9f-%d7%94%d7%a7%d7%9c%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05ea\u05df \u05d4\u05e7\u05dc\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2521\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a0%d7%95%d7%94%d7%9c-%d7%94%d7%92%d7%a9%d7%aa-%d7%a2%d7%a8%d7%a2%d7%95%d7%a8-%d7%a2%d7%9c-%d7%a6%d7%99%d7%95%d7%9f-%d7%9c%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e0\u05d5\u05d4\u05dc \u05d4\u05d2\u05e9\u05ea \u05e2\u05e8\u05e2\u05d5\u05e8 \u05e2\u05dc \u05e6\u05d9\u05d5\u05df \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2522\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%90%d7%92%d7%a8-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u2013 \u05d7\u05d3\u05e9<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2523\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a7%d7%95%d7%91%d7%a6%d7%99-%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%9e%d7%90%d7%95%d7%a9%d7%a8%d7%99%d7%9d-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2524\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a1%d7%99%d7%9c%d7%91%d7%95%d7%a1-%d7%95%d7%98%d7%91%d7%9c%d7%90%d7%95%d7%aa-%d7%a2%d7%96%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-6de73309 elementor-widget elementor-widget-spacer\" data-id=\"6de73309\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-38e76b62\" data-id=\"38e76b62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12b70d70 elementor-widget elementor-widget-heading\" data-id=\"12b70d70\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1! \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05d9\u05e0\u05d5 \u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05d0\u05d7\u05e8 \u05db\u05e0\u05d9\u05e1\u05d4 \u05e2\u05dd \u05e9\u05dd \u05de\u05e9\u05ea\u05de\u05e9 \u05d5\u05e1\u05d9\u05e1\u05de\u05d0 \u05e9\u05dc \u05d4\u05e0\u05d1\u05d7\u05e0\/\u05ea \u05d1\u05dc\u05d1\u05d3. \u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e2\u05d1\u05d5\u05e8 \u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05d0\u05d7\u05e8\u05d9\u05dd.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6e745 elementor-widget elementor-widget-heading\" data-id=\"4c6e745\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e8\u05d9\u05e9\u05d5\u05dd<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7433fa8a elementor-widget elementor-widget-text-editor\" data-id=\"7433fa8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd- \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05d4\u05d9\u05e0\u05d4 \u05d0\u05d9\u05e9\u05d9\u05ea.<\/p>\n<p>\u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd- \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05d4\u05d9\u05e0\u05d4 \u05d0\u05d9\u05e9\u05d9\u05ea \u05d5\u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05d6\u05d3\u05d4\u05d5\u05ea \u05e2\u05dd \u05ea.\u05d6. \u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05e8\u05e9\u05d5\u05dd \u05d9\u05d5\u05ea\u05e8 \u05de\u05ea\u05dc\u05de\u05d9\u05d3 \u05d0\u05d7\u05d3 \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05ea\u05e2\u05d5\u05d3\u05ea \u05d6\u05d4\u05d5\u05ea \u05d0\u05d7\u05ea (\u05dc\u05e8\u05d9\u05e9\u05d5\u05dd \u05ea\u05dc\u05de\u05d9\u05d3 \u05e0\u05d5\u05e1\u05e3, \u05d9\u05e9 \u05dc\u05d4\u05ea\u05e0\u05ea\u05e7 \u05d5\u05dc\u05d4\u05d9\u05e8\u05e9\u05dd \u05e2\u05dd \u05ea\u05e2\u05d5\u05d3\u05ea \u05d6\u05d4\u05d5\u05ea \u05e0\u05e4\u05e8\u05d3\u05ea) \u05d0\u05dd \u05db\u05d1\u05e8 \u05e0\u05e8\u05e9\u05de\u05ea\u05dd \u05dc\u05d0\u05ea\u05e8 \u05d1\u05e2\u05d1\u05e8, \u05d9\u05e9 \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05e2\u05dd \u05de\u05e1\u05e4\u05e8 \u05ea\u05e2\u05d5\u05d3\u05ea \u05d4\u05d6\u05d4\u05d5\u05ea \u05e9\u05dc\u05db\u05dd \u05d0\u05d9\u05ea\u05d5 \u05e0\u05e8\u05e9\u05de\u05ea\u05dd. \u05e9\u05db\u05d7\u05ea\u05dd \u05d0\u05ea \u05d4\u05e1\u05d9\u05e1\u05de\u05d0 \u05d0\u05d9\u05ea\u05d4 \u05e0\u05e8\u05e9\u05de\u05ea\u05dd?<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29d3928 elementor-widget elementor-widget-button\" data-id=\"29d3928\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/login\/\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e6\u05d5 \u05db\u05d0\u05df \u05dc\u05e9\u05d7\u05d6\u05d5\u05e8 <\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99cfe68 elementor-widget elementor-widget-text-editor\" data-id=\"99cfe68\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05e0\u05d0 \u05d4\u05e7\u05e4\u05d9\u05d3\u05d5 \u05dc\u05de\u05dc\u05d0 \u05d0\u05ea \u05db\u05dc \u05d4\u05e4\u05e8\u05d8\u05d9\u05dd \u05d1\u05de\u05d3\u05d5\u05d9\u05e7. \u05e7\u05d7\u05d5 \u05d1\u05d7\u05e9\u05d1\u05d5\u05df \u05e9\u05d6\u05d4\u05d5\u05ea\u05db\u05dd \u05e0\u05d1\u05d3\u05e7\u05ea \u05d1\u05de\u05d4\u05dc\u05da \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05db\u05e0\u05d2\u05d3 \u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4 (\u05ea&quot;\u05d6, \u05e8\u05e9\u05d9\u05d5\u05df \u05e0\u05d4\u05d9\u05d2\u05d4 \u05e2\u05dd \u05ea\u05de\u05d5\u05e0\u05d4 \u05d0\u05d5 \u05d3\u05e8\u05db\u05d5\u05df \u05d1\u05e8-\u05ea\u05d5\u05e7\u05e3).<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2c5c3d elementor-widget elementor-widget-heading\" data-id=\"d2c5c3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05ea\u05e7\u05d5\u05e4\u05ea \u05d4\u05d4\u05e8\u05e9\u05de\u05d4<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bda380 elementor-widget elementor-widget-text-editor\" data-id=\"40bda380\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05e0\u05e2\u05e8\u05db\u05ea 4 \u05e4\u05e2\u05de\u05d9\u05dd \u05d1\u05e9\u05e0\u05d4, \u05d1\u05d3\u05e8\u05da \u05db\u05dc\u05dc \u05d1\u05d7\u05d5\u05d3\u05e9\u05d9\u05dd \u05de\u05e8\u05e5, \u05d9\u05d5\u05e0\u05d9, \u05e1\u05e4\u05d8\u05de\u05d1\u05e8 \u05d5\u05d3\u05e6\u05de\u05d1\u05e8. \u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05de\u05ea\u05e4\u05e8\u05e1\u05de\u05d9\u05dd \u05db\u05d0\u05df \u05d1\u05d0\u05ea\u05e8 \u05d5\u05db\u05df \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05de\u05e4\u05d5\u05e7\u05d7\u05d9\u05dd \u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05dc\u05e9\u05db\u05d4.<\/p>\n<p>\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1, \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05db\u05dc \u05d1\u05d7\u05d9\u05e0\u05d4 \u05de\u05e1\u05ea\u05d9\u05d9\u05de\u05ea \u05db-15 \u05d9\u05de\u05d9\u05dd \u05dc\u05e4\u05e0\u05d9 \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4. \u05e4\u05e0\u05d9\u05d5\u05ea \u05e9\u05ea\u05d2\u05e2\u05e0\u05d4 \u05dc\u05d0\u05d7\u05e8 \u05de\u05d5\u05e2\u05d3 \u05d4\u05e1\u05d2\u05d9\u05e8\u05d4 \u05dc\u05d0 \u05ea\u05d8\u05d5\u05e4\u05dc\u05e0\u05d4.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f30ad9a elementor-widget elementor-widget-heading\" data-id=\"f30ad9a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d3\u05d7\u05d9\u05d9\u05d4 \u05d5\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3d622d elementor-widget elementor-widget-text-editor\" data-id=\"a3d622d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd \u05d5\u05d1\u05e7\u05e9\u05d4 \u05dc\u05e7\u05d1\u05dc\u05ea \u05d4\u05d7\u05d6\u05e8, \u05d7\u05dc\u05e7\u05d9 \u05d0\u05d5 \u05de\u05dc\u05d0, \u05dc\u05de\u05d9 \u05e9\u05e0\u05e8\u05e9\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d5\u05dc\u05d0 \u05d4\u05e9\u05ea\u05ea\u05e3 \u05d1\u05d4, \u05ea\u05d9\u05d1\u05d7\u05df \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc<a href=\"https:\/\/sites.icpas.org.il\/hs\/%D7%9B%D7%9C%D7%9C%D7%99%D7%9D-%D7%9C%D7%94%D7%97%D7%96%D7%A8-%D7%90%D7%92%D7%A8%D7%AA-%D7%91%D7%97%D7%99%D7%A0%D7%94\/\">&quot;\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4&quot;\u00a0<\/a>\u05e9\u05e7\u05d1\u05e2\u05d4 \u05d4\u05dc\u05e9\u05db\u05d4.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1a31ba1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a31ba1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c67006d\" data-id=\"c67006d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-335126ba elementor-widget elementor-widget-heading\" data-id=\"335126ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05e8\u05e5 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f0279c5\" data-id=\"f0279c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b24e59 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"9b24e59\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d8\u05d8\u05d5\u05e1 \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfa1168 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"cfa1168\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05e4\u05ea\u05d5\u05d7<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3ad453 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f3ad453\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">28.3.2023<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d5' \u05e0\u05d9\u05e1\u05df \u05ea\u05e9\u05e4\"\u05d2<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar-day\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d9\u05d5\u05dd \u05e9\u05dc\u05d9\u05e9\u05d9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12:00<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33aad40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33aad40\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4a59757\" data-id=\"4a59757\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc4a8b0 elementor-widget elementor-widget-heading\" data-id=\"fc4a8b0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d9\u05d5\u05e0\u05d9 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-810b2e6\" data-id=\"810b2e6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09681ae elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"09681ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d8\u05d8\u05d5\u05e1 \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#C5B371\" class=\"elementor-element elementor-element-dd2754a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"dd2754a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05d8\u05e8\u05dd \u05e0\u05e4\u05ea\u05d7<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fa2595 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0fa2595\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">21.6.2023<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d1' \u05ea\u05de\u05d5\u05d6 \u05ea\u05e9\u05e4\"\u05d2<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar-day\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d9\u05d5\u05dd \u05e8\u05d1\u05d9\u05e2\u05d9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12:00<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5428429 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5428429\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e2e4973\" data-id=\"e2e4973\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-420a6de elementor-widget elementor-widget-heading\" data-id=\"420a6de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05e4\u05d8\u05de\u05d1\u05e8 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6eea1d9\" data-id=\"6eea1d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27d7f61 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"27d7f61\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d8\u05d8\u05d5\u05e1 \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#C5B371\" class=\"elementor-element elementor-element-985591a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"985591a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05d8\u05e8\u05dd \u05e0\u05e4\u05ea\u05d7<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-942944e elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"942944e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">6.9.2023<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05db' \u05d0\u05dc\u05d5\u05dc \u05ea\u05e9\u05e4\"\u05d2<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar-day\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d9\u05d5\u05dd \u05e8\u05d1\u05d9\u05e2\u05d9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12:00<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-050a93d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"050a93d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-861d900\" data-id=\"861d900\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a12251 elementor-widget elementor-widget-heading\" data-id=\"0a12251\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d3\u05e6\u05de\u05d1\u05e8 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9115643\" data-id=\"9115643\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41cef3b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"41cef3b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d8\u05d8\u05d5\u05e1 \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#C5B371\" class=\"elementor-element elementor-element-5a62751 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5a62751\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05d8\u05e8\u05dd \u05e0\u05e4\u05ea\u05d7<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0226c7e elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0226c7e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">19.12.2023<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d6' \u05d8\u05d1\u05ea \u05ea\u05e9\u05e4\"\u05d3<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar-day\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u05d9\u05d5\u05dd \u05e9\u05dc\u05d9\u05e9\u05d9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12:00<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6711360 elementor-widget elementor-widget-heading\" data-id=\"6711360\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d1\u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05e9 \u05dc\u05d4\u05e6\u05d8\u05d9\u05d9\u05d3 \u05d1\u05e4\u05e8\u05d9\u05d8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd: <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18b8f34a elementor-widget elementor-widget-text-editor\" data-id=\"18b8f34a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05d1\u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05e9 \u05dc\u05d4\u05e6\u05d8\u05d9\u05d9\u05d3 \u05d1\u05e4\u05e8\u05d9\u05d8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd:<\/p>\n<p>\u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4 (\u05ea\u05e2\u05d5\u05d3\u05ea \u05d6\u05d4\u05d5\u05ea \/ \u05d3\u05e8\u05db\u05d5\u05df \/ \u05e8\u05d9\u05e9\u05d9\u05d5\u05df \u05e0\u05d4\u05d9\u05d2\u05d4)<br \/>\u05e1\u05e4\u05e8 \u05d7\u05d5\u05e7\u05d9\u05dd<br \/>\u05de\u05d7\u05e9\u05d1\u05d5\u05df<br \/>\u05db\u05dc\u05d9 \u05db\u05ea\u05d9\u05d1\u05d4<br \/>\u05e9\u05e2\u05d5\u05df \u2013 \u05d0\u05d9\u05e0\u05e0\u05d5 \u05de\u05d0\u05e4\u05e9\u05e8\u05d9\u05dd \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05d1\u05d8\u05dc\u05e4\u05d5\u05df \u05d4\u05e0\u05d9\u05d9\u05d3 \u05d1\u05ea\u05d5\u05e8 \u05e9\u05e2\u05d5\u05df<br \/>\u05de\u05d0\u05d7\u05e8 \u05d5\u05d4\u05d0\u05d5\u05dc\u05dd \u05de\u05de\u05d5\u05d6\u05d2, \u05de\u05d5\u05de\u05dc\u05e5 \u05dc\u05d4\u05d1\u05d9\u05d0 \u05d6'\u05e7\u05d8 \u05d0\u05d5 \u05dc\u05d1\u05d5\u05e9 \u05e2\u05dc\u05d9\u05d5\u05df \u05de\u05e1\u05d5\u05d2 \u05db\u05dc\u05e9\u05d4\u05d5.<\/p>\n<p>\u05e0\u05d1\u05d7\u05df, \u05e9\u05d1\u05d7\u05d9\u05e0\u05ea\u05d5 \u05ea\u05d9\u05e4\u05e1\u05dc \u05e2\u05e7\u05d1 \u05d4\u05e2\u05ea\u05e7\u05d4 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4, \u05dc\u05d0 \u05d9\u05d5\u05e8\u05e9\u05d4 \u05dc\u05e9\u05d5\u05d1 \u05d5\u05dc\u05d4\u05d9\u05d1\u05d7\u05df, \u05d0\u05dc\u05d0 \u05d1\u05de\u05d5\u05e2\u05d3 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05d4\u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d0 \u05d1\u05ea\u05db\u05d5\u05e3 \u05dc\u05de\u05d5\u05e2\u05d3 \u05e9\u05d1\u05d5 \u05e0\u05d1\u05d7\u05df.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62584af5 elementor-widget elementor-widget-heading\" data-id=\"62584af5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05dc\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5149d158 elementor-widget elementor-widget-button\" data-id=\"5149d158\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/%D7%91%D7%97%D7%99%D7%A0%D7%95%D7%AA\/\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4 \u05e9\u05d9\u05de\u05d5 \u05dc\u05d1! \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05d9\u05e0\u05d5 \u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05d0\u05d7\u05e8 \u05db\u05e0\u05d9\u05e1\u05d4 \u05e2\u05dd \u05e9\u05dd \u05de\u05e9\u05ea\u05de\u05e9 \u05d5\u05e1\u05d9\u05e1\u05de\u05d0 \u05e9\u05dc \u05d4\u05e0\u05d1\u05d7\u05e0\/\u05ea \u05d1\u05dc\u05d1\u05d3. \u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e2\u05d1\u05d5\u05e8 \u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05d0\u05d7\u05e8\u05d9\u05dd. \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd- \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05d4\u05d9\u05e0\u05d4 \u05d0\u05d9\u05e9\u05d9\u05ea. \u05dc\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd- \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05d4\u05d9\u05e0\u05d4 \u05d0\u05d9\u05e9\u05d9\u05ea \u05d5\u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05d6\u05d3\u05d4\u05d5\u05ea \u05e2\u05dd \u05ea.\u05d6. \u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05e8\u05e9\u05d5\u05dd \u05d9\u05d5\u05ea\u05e8 \u05de\u05ea\u05dc\u05de\u05d9\u05d3 \u05d0\u05d7\u05d3 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