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%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0649%u0644 %u062d%u0642 %u0627%u0645%u0644%u0624%u0644%u0641 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629107- 105-4-Shipping and unloading companies need to clarify the limits of the services they provide to customers within the declared tariff limits, so that there is no difference between them and ship owners, their agents, exporters or importers. Perhaps the most important items that are declared to be included in the tariff are discharging from the ship, transport to the front warehouses or arenas, registering the goods in the warehouses and storage yards, and stowing the goods.5-The costs of handling goods are directly affected by many variables, including the following:A- Employment wages, especially direct, depend on the productivity rates achieved, and therefore any plans aimed at increasing productivity rates or moving average wages, whether by increasing or decreasing, require the necessity of recalculations again in light of the new conditions.B- The annual fixed capital costs of the equipment cover the return and depreciation, the reserve for the high prices and insurance premiums for the equipment, and the accuracy of calculating these elements depends on the accuracy of determining each of: the depreciation period of the equipment, the value of the equipment as scrap at the end of the useful life, the replacement value, the effective interest and inflation rates prevailing, The actual minimum hours of operation.C- The variable part of the equipment costs, which are the cost of fuel and oil, and the costs of maintenance and repair, which are radically affected by the change in prices and the operating levels of this equipment. Accordingly, it is necessary to repeat the calculations again if there is a significant or significant change in these elements.D - In countries that are marked by currency instability, it is restricted to use foreign currency in carrying out bookkeeping accounts so that the values of the various accounts are not affected by the continuous changes resulting from the instability of the currency value.

