המלצות במידרג (דירוג עסקים וחוות דעת) - משרד רואה חשבון בראשון לציון

אחד מיסודות המשרד הוא הענקת שירות ברמה הגבוהה ביותר.
אלו לא רק מילים יפות. תוכלו לראות בעצמכם את שביעות רצון לקוחותינו בחוות דעת אמיתיות.

להמלצות במידרג לפי סוגי שירות:

שירותי ראיית חשבון:

</p> <p>

שירותי ייעוץ נוספים:

</p> <p>

</p> <details class="wp-block-details alignwide is-layout-flow wp-block-details-is-layout-flow"><summary></summary> <p></p> </details> <p></p> </div> </article><article class="comment-form"> <div id="respond" class="comment-respond"> <h3 id="reply-title" class="comment-reply-title">כתיבת תגובה <small><a rel="nofollow" id="cancel-comment-reply-link" href="/%D7%94%D7%9E%D7%9C%D7%A6%D7%95%D7%AA/%D7%94%D7%9E%D7%9C%D7%A6%D7%95%D7%AA-%D7%9E%D7%95%D7%A8%D7%9F-%D7%9C%D7%96%D7%A8/#respond" style="display:none;">לבטל</a></small></h3><form action="https://moranlazar-cpa.co.il/wp-comments-post.php" method="post" id="commentform" class="comment-form" novalidate><p class="comment-notes"><span id="email-notes">האימייל לא יוצג באתר.</span> <span class="required-field-message">שדות החובה מסומנים <span class="required">*</span></span></p><p class="comment-form-author"><label for="author">שם <span class="required">*</span></label> <input id="author" name="author" type="text" value="" size="30" maxlength="245" autocomplete="name" required /></p> <p class="comment-form-email"><label for="email">אימייל <span class="required">*</span></label> <input id="email" name="email" type="email" value="" size="30" maxlength="100" aria-describedby="email-notes" autocomplete="email" required /></p> <p class="comment-form-url"><label for="url">אתר</label> <input id="url" name="url" type="url" value="" size="30" maxlength="200" autocomplete="url" /></p> <p class="comment-form-cookies-consent"><input id="wp-comment-cookies-consent" name="wp-comment-cookies-consent" type="checkbox" value="yes" /> <label for="wp-comment-cookies-consent">שמור בדפדפן זה את השם, האימייל והאתר שלי לפעם הבאה שאגיב.</label></p> <p class="aiowps-captcha hide-when-displaying-tfa-input"><label for="aiowps-captcha-answer">נא להזין תשובה בספרות</label><div class="aiowps-captcha-equation hide-when-displaying-tfa-input"><strong>אחד × 4 = <input type="hidden" name="aiowps-captcha-string-info" class="aiowps-captcha-string-info" value="8gds653moz" /><input type="hidden" name="aiowps-captcha-temp-string" class="aiowps-captcha-temp-string" value="1751089574" /><input type="text" size="2" class="aiowps-captcha-answer" name="aiowps-captcha-answer" value="" autocomplete="off" /></strong></div></p><p class="comment-form-comment"><label for="comment">התגובה שלך <span class="required">*</span></label> <textarea id="comment" name="comment" cols="45" rows="8" maxlength="65525" required></textarea></p><p class="form-submit"><input name="submit" type="submit" id="submit" class="submit" value="להגיב" /> <input type='hidden' name='comment_post_ID' value='14118' id='comment_post_ID' /> <input type='hidden' name='comment_parent' id='comment_parent' value='0' /> </p></form> </div> </article> </div> <div class="col-lg-4 col-md-5 col-sm-12"> <div class="sidebar s-l-space"> <aside id="recent-posts-1" class="widget widget_recent_entries"> <h3 class="widget-title">פוסטים אחרונים</h3> <ul> <li> <a href="https://moranlazar-cpa.co.il/%d7%9e%d7%93%d7%a8%d7%92%d7%95%d7%aa-%d7%9e%d7%a1-2024-%d7%9b%d7%9e%d7%94-%d7%9e%d7%a1-%d7%aa%d7%a9%d7%9c%d7%9e%d7%95-%d7%91%d7%a9%d7%a0%d7%94-%d7%96%d7%95/">מדרגות מס 2025-כמה מס תשלמו בשנה זו?</a> <span class="post-date">ינואר 25, 2024</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%94%d7%9b%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%99%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2023/">איך מפחיתים מס באופן חוקי בשנת מס 2024?</a> <span class="post-date">נובמבר 26, 2023</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a4%d7%aa%d7%97%d7%aa%d7%9d-%d7%a2%d7%a1%d7%a7-%d7%95%d7%9e%d7%94-%d7%a2%d7%95%d7%a9%d7%99%d7%9d-%d7%a2%d7%9b%d7%a9%d7%99%d7%95/">פתחתם עסק ומה עושים עכשיו?</a> <span class="post-date">ספטמבר 22, 2023</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a9%d7%9b%d7%99%d7%a8%d7%99%d7%9d-%d7%91%d7%90%d7%99%d7%9c%d7%95-%d7%9e%d7%a7%d7%a8%d7%99%d7%9d-%d7%90%d7%aa%d7%9d-%d7%96%d7%9b%d7%90%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%9e%d7%a1/">שכירים? באילו מקרים אתם זכאים להחזר מס?</a> <span class="post-date">ספטמבר 22, 2023</span> </li> </ul> </aside> </div> </div> </div> </section> <footer class="site-footer"> <div class="container"> <div class="seprator-line"></div> <div class="row footer-sidebar"> <div class="col-lg-4 col-md-4 col-sm-12"><aside id="text-1" class="widget widget_text sml-device widget_text"><h3 class="widget-title">יצירת קשר</h3> <div class="textwidget"><p></p><address> <i class="fa fa-map-marker"></i>ילדי טהרן 8, ראשון לציון<br> <i class="fa fa-envelope-o"></i><a href="mailto: office@moranlazar-cpa.co.il"> office@moranlazar-cpa.co.il</a><br> <i class="fa fa-phone"></i><a href="tel:03-8689918">03-5099900</a><br> </address></div> </aside> <aside id="recent-posts-1" class="widget widget_text sml-device widget_recent_entries"> <h3 class="widget-title">פוסטים אחרונים</h3> <ul> <li> <a href="https://moranlazar-cpa.co.il/%d7%9e%d7%93%d7%a8%d7%92%d7%95%d7%aa-%d7%9e%d7%a1-2024-%d7%9b%d7%9e%d7%94-%d7%9e%d7%a1-%d7%aa%d7%a9%d7%9c%d7%9e%d7%95-%d7%91%d7%a9%d7%a0%d7%94-%d7%96%d7%95/">מדרגות מס 2025-כמה מס תשלמו בשנה זו?</a> <span class="post-date">ינואר 25, 2024</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%94%d7%9b%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%99%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2023/">איך מפחיתים מס באופן חוקי בשנת מס 2024?</a> <span class="post-date">נובמבר 26, 2023</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a4%d7%aa%d7%97%d7%aa%d7%9d-%d7%a2%d7%a1%d7%a7-%d7%95%d7%9e%d7%94-%d7%a2%d7%95%d7%a9%d7%99%d7%9d-%d7%a2%d7%9b%d7%a9%d7%99%d7%95/">פתחתם עסק ומה עושים עכשיו?</a> <span class="post-date">ספטמבר 22, 2023</span> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a9%d7%9b%d7%99%d7%a8%d7%99%d7%9d-%d7%91%d7%90%d7%99%d7%9c%d7%95-%d7%9e%d7%a7%d7%a8%d7%99%d7%9d-%d7%90%d7%aa%d7%9d-%d7%96%d7%9b%d7%90%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%9e%d7%a1/">שכירים? באילו מקרים אתם זכאים להחזר מס?</a> <span class="post-date">ספטמבר 22, 2023</span> </li> </ul> </aside><aside id="block-7" class="widget widget_text sml-device widget_block"></aside></div><div class="col-lg-4 col-md-4 col-sm-12"> <aside id="recent-posts-2" class="widget widget_text sml-device widget_recent_entries"> <h3 class="widget-title">כתבות אחרונות</h3> <ul> <li> <a href="https://moranlazar-cpa.co.il/%d7%9e%d7%93%d7%a8%d7%92%d7%95%d7%aa-%d7%9e%d7%a1-2024-%d7%9b%d7%9e%d7%94-%d7%9e%d7%a1-%d7%aa%d7%a9%d7%9c%d7%9e%d7%95-%d7%91%d7%a9%d7%a0%d7%94-%d7%96%d7%95/">מדרגות מס 2025-כמה מס תשלמו בשנה זו?</a> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%94%d7%9b%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%99%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2023/">איך מפחיתים מס באופן חוקי בשנת מס 2024?</a> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a4%d7%aa%d7%97%d7%aa%d7%9d-%d7%a2%d7%a1%d7%a7-%d7%95%d7%9e%d7%94-%d7%a2%d7%95%d7%a9%d7%99%d7%9d-%d7%a2%d7%9b%d7%a9%d7%99%d7%95/">פתחתם עסק ומה עושים עכשיו?</a> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%a9%d7%9b%d7%99%d7%a8%d7%99%d7%9d-%d7%91%d7%90%d7%99%d7%9c%d7%95-%d7%9e%d7%a7%d7%a8%d7%99%d7%9d-%d7%90%d7%aa%d7%9d-%d7%96%d7%9b%d7%90%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%9e%d7%a1/">שכירים? באילו מקרים אתם זכאים להחזר מס?</a> </li> <li> <a href="https://moranlazar-cpa.co.il/%d7%aa%d7%a7%d7%a8%d7%aa-%d7%a2%d7%95%d7%a1%d7%a7-%d7%a4%d7%98%d7%95%d7%a8/">תקרת עוסק פטור</a> </li> </ul> </aside></div><div class="col-lg-4 col-md-4 col-sm-12"><aside id="categories-2" class="widget widget_text sml-device widget_categories"><h3 class="widget-title">קטגוריות</h3> <ul> <li class="cat-item cat-item-6"><a href="https://moranlazar-cpa.co.il/category/%d7%91%d7%9c%d7%95%d7%92/">בלוג</a> </li> <li class="cat-item cat-item-73"><a href="https://moranlazar-cpa.co.il/category/%d7%97%d7%91%d7%a8%d7%95%d7%aa/">חברות</a> </li> <li class="cat-item cat-item-1"><a href="https://moranlazar-cpa.co.il/category/tips-and-guides/">טיפים ומדריכים</a> </li> <li class="cat-item cat-item-9"><a href="https://moranlazar-cpa.co.il/category/useful-articles-for-representatives/">טיפים למייצגים</a> </li> <li class="cat-item cat-item-51"><a href="https://moranlazar-cpa.co.il/category/%d7%91%d7%9c%d7%95%d7%92/%d7%a2%d7%a6%d7%9e%d7%90%d7%99%d7%9d/">עצמאים</a> </li> <li class="cat-item cat-item-23"><a href="https://moranlazar-cpa.co.il/category/%d7%a7%d7%91%d7%a6%d7%99-%d7%a2%d7%96%d7%a8-%d7%9c%d7%94%d7%aa%d7%a0%d7%94%d7%9c%d7%95%d7%aa-%d7%a4%d7%99%d7%a0%d7%a0%d7%a1%d7%99%d7%aa-%d7%a0%d7%9b%d7%95%d7%a0%d7%94/">קבצים להורדה</a> </li> <li class="cat-item cat-item-52"><a href="https://moranlazar-cpa.co.il/category/%d7%91%d7%9c%d7%95%d7%92/%d7%9b%d7%aa%d7%91%d7%95%d7%aa-%d7%9c%d7%a9%d7%9b%d7%99%d7%a8%d7%99%d7%9d-%d7%95%d7%90%d7%97%d7%a8%d7%99%d7%9d/">שכירים</a> </li> </ul> </aside></div></div> </div> <div class="site-info text-center 2"> <p>Proudly powered by <a href="https://wordpress.org">WordPress </a> | Theme: <a href="https://spicethemes.com" rel="nofollow"> HoneyBee</a> by SpiceThemes</p> </div> </footer> </div> <div class="scroll-up custom right"><a href="#totop"><i class="fa fa-arrow-up"></i></a></div> <script type="speculationrules"> {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/honeybee\/*","\/wp-content\/themes\/honeypress\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} </script> <a href='https://api.whatsapp.com/send?phone=972528689918' class='yydev-chat-button activeButtons' data-activevalue='#whatsapp-button'><span></span></a><div id="glt-translate-trigger"><span class="notranslate">Translate</span></div><div id="glt-toolbar"></div><div id="flags" style="display:none" class="size16"><ul id="sortable" class="ui-sortable"><li id="English"><a href="#" title="English" class="nturl notranslate en flag united-states"></a></li><li id="Russian"><a href="#" title="Russian" class="nturl notranslate ru flag Russian"></a></li></ul></div><div id='glt-footer'><div id="google_language_translator" class="default-language-iw"></div></div><script>function GoogleLanguageTranslatorInit() { new google.translate.TranslateElement({pageLanguage: 'iw', includedLanguages:'en,ru', autoDisplay: false}, 'google_language_translator');}</script>  <script> function getFlashyCookie(cname) { var name = cname + "="; var decodedCookie = decodeURIComponent(document.cookie); var ca = decodedCookie.split(';'); for(var i = 0; i <ca.length; i++) { var c = ca[i]; while (c.charAt(0) == ' ') { c = c.substring(1); } if (c.indexOf(name) == 0) { return c.substring(name.length, c.length); } } return ""; } function setFlashyCookie(cname, cvalue) { var d = new Date(); d.setTime(d.getTime() + (365*24*60*60*1000)); var expires = "expires="+ d.toUTCString(); document.cookie = cname + "=" + cvalue + ";" + expires + ";path=/"; } window.addEventListener('onFlashy', function() { function flashyCartManager() { var flashyCache = window.atob(getFlashyCookie("flashy_cache")); var flashyCart = window.atob(getFlashyCookie("flashy_cart")); if (flashyCache != flashyCart) { setFlashyCookie("flashy_cache", window.btoa(flashyCart)); flashyCart = JSON.parse(flashyCart); if( flashyCart.value && flashyCart.value > 0 ) flashy('UpdateCart', flashyCart); console.log("Flashy Update Cart:", flashyCart); } }; flashyCartManager(); window.setInterval(function() { flashyCartManager(); }, 1200); }); </script> <script> window.FlashyAddToCart = function FlashyAddToCart(products_id, popup_id = null, callback = null) { if( products_id && products_id.toString().length > 0 ) { jQuery.ajax({ type: 'POST', url: wc_add_to_cart_params.wc_ajax_url.toString().replace('%%endpoint%%', 'flashy_function_add_to_cart'), data: { products_id, }, success: function (response) { jQuery(document.body).trigger("wc_fragment_refresh"); if( callback !== null ) callback(); }, error: function (error) { console.log(error); } }); } } </script>  <a aria-label="Call Now Button" href="tel:035099900" id="callnowbutton" class="call-now-button cnb-zoom-100 cnb-zindex-10 cnb-single cnb-right cnb-displaymode cnb-displaymode-mobile-only" style="background-image:url(data:image/svg+xml;base64,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); background-color:#00bb00;" onclick='gtag("event", "Call Now Button", {"event_category":"contact","event_label":"phone","category":"Call Now Button","action_type":"PHONE","button_type":"Single","action_value":"035099900","action_label":"","cnb_version":"1.5.1"});return gtag_report_conversion("tel:035099900");'><span>Call Now Button</span></a> <script type='text/javascript'> (function () { var c = document.body.className; c = c.replace(/woocommerce-no-js/, 'woocommerce-js'); document.body.className = c; })(); </script> <link rel='stylesheet' id='wc-blocks-style-rtl-css' href='https://moranlazar-cpa.co.il/wp-content/plugins/woocommerce/assets/client/blocks/wc-blocks-rtl.css?ver=wc-9.9.4' type='text/css' media='all' /> <style id='core-block-supports-inline-css' type='text/css'> .wp-elements-be3eee640f6b8fb858d0386c4b3c1e2f a:where(:not(.wp-element-button)){color:var(--wp--preset--color--black);} </style> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-includes/js/dist/hooks.min.js?ver=4d63a3d491d11ffd8ac6" id="wp-hooks-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-includes/js/dist/i18n.min.js?ver=5e580eb46a90c2b997e6" id="wp-i18n-js"></script> <script type="text/javascript" id="wp-i18n-js-after"> /* <![CDATA[ */ wp.i18n.setLocaleData( { 'text direction\u0004ltr': [ 'rtl' ] } ); /* ]]> */ </script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/contact-form-7/includes/swv/js/index.js?ver=6.0.6" id="swv-js"></script> <script type="text/javascript" id="contact-form-7-js-before"> /* <![CDATA[ */ var wpcf7 = { "api": { "root": "https:\/\/moranlazar-cpa.co.il\/wp-json\/", "namespace": "contact-form-7\/v1" } }; /* ]]> */ </script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/contact-form-7/includes/js/index.js?ver=6.0.6" id="contact-form-7-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/google-language-translator/js/scripts.js?ver=6.0.20" id="scripts-js"></script> <script type="text/javascript" src="//translate.google.com/translate_a/element.js?cb=GoogleLanguageTranslatorInit" id="scripts-google-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/spice-social-share/assets/js/socialshare.js?ver=1.2.2" id="spice-social-share-custom-js"></script> <script type="text/javascript" id="pojo-a11y-js-extra"> /* <![CDATA[ */ var PojoA11yOptions = {"focusable":"","remove_link_target":"","add_role_links":"","enable_save":"","save_expiration":""}; /* ]]> */ </script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/pojo-accessibility/modules/legacy/assets/js/app.min.js?ver=1.0.0" id="pojo-a11y-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/themes/honeypress/assets/js/bootstrap.min.js?ver=6.8.1" id="bootstrap-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/themes/honeypress/assets/js/smartmenus/jquery.smartmenus.js?ver=6.8.1" id="jquery-menu-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/themes/honeypress/assets/js/smartmenus/jquery.smartmenus.bootstrap-4.js?ver=6.8.1" id="jquery-menu-bootstrap-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/themes/honeypress/assets/js/owl.carousel.min.js?ver=6.8.1" id="owl-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/themes/honeypress/assets/js/custom.js?ver=6.8.1" id="honeypress-custom-js-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-includes/js/comment-reply.min.js?ver=6.8.1" id="comment-reply-js" async="async" data-wp-strategy="async"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/woocommerce/assets/js/sourcebuster/sourcebuster.min.js?ver=9.9.4" id="sourcebuster-js-js"></script> <script type="text/javascript" id="wc-order-attribution-js-extra"> /* <![CDATA[ */ var wc_order_attribution = {"params":{"lifetime":1.0e-5,"session":30,"base64":false,"ajaxurl":"https:\/\/moranlazar-cpa.co.il\/wp-admin\/admin-ajax.php","prefix":"wc_order_attribution_","allowTracking":true},"fields":{"source_type":"current.typ","referrer":"current_add.rf","utm_campaign":"current.cmp","utm_source":"current.src","utm_medium":"current.mdm","utm_content":"current.cnt","utm_id":"current.id","utm_term":"current.trm","utm_source_platform":"current.plt","utm_creative_format":"current.fmt","utm_marketing_tactic":"current.tct","session_entry":"current_add.ep","session_start_time":"current_add.fd","session_pages":"session.pgs","session_count":"udata.vst","user_agent":"udata.uag"}}; /* ]]> */ </script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/woocommerce/assets/js/frontend/order-attribution.min.js?ver=9.9.4" id="wc-order-attribution-js"></script> <script type="text/javascript" src="https://www.google.com/recaptcha/api.js?render=6LfKTQYrAAAAAFrZnRR48F1CsumnR0dK2h23etKY&ver=3.0" id="google-recaptcha-js"></script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-includes/js/dist/vendor/wp-polyfill.min.js?ver=3.15.0" id="wp-polyfill-js"></script> <script type="text/javascript" id="wpcf7-recaptcha-js-before"> /* <![CDATA[ */ var wpcf7_recaptcha = { "sitekey": "6LfKTQYrAAAAAFrZnRR48F1CsumnR0dK2h23etKY", "actions": { "homepage": "homepage", "contactform": "contactform" } }; /* ]]> */ </script> <script type="text/javascript" src="https://moranlazar-cpa.co.il/wp-content/plugins/contact-form-7/modules/recaptcha/index.js?ver=6.0.6" id="wpcf7-recaptcha-js"></script> <script> /(trident|msie)/i.test(navigator.userAgent)&&document.getElementById&&window.addEventListener&&window.addEventListener("hashchange",function(){var t,e=location.hash.substring(1);/^[A-z0-9_-]+$/.test(e)&&(t=document.getElementById(e))&&(/^(?:a|select|input|button|textarea)$/i.test(t.tagName)||(t.tabIndex=-1),t.focus())},!1); </script> <a id="pojo-a11y-skip-content" class="pojo-skip-link pojo-skip-content" tabindex="1" accesskey="s" href="#content">דילוג לתוכן</a> <nav id="pojo-a11y-toolbar" class="pojo-a11y-toolbar-right pojo-a11y-" role="navigation"> <div class="pojo-a11y-toolbar-toggle"> <a class="pojo-a11y-toolbar-link pojo-a11y-toolbar-toggle-link" href="javascript:void(0);" title="כלי נגישות" role="button"> <span class="pojo-sr-only sr-only">פתח סרגל נגישות</span> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100" fill="currentColor" width="1em"> <title>כלי נגישות</title> <g><path d="M60.4,78.9c-2.2,4.1-5.3,7.4-9.2,9.8c-4,2.4-8.3,3.6-13,3.6c-6.9,0-12.8-2.4-17.7-7.3c-4.9-4.9-7.3-10.8-7.3-17.7c0-5,1.4-9.5,4.1-13.7c2.7-4.2,6.4-7.2,10.9-9.2l-0.9-7.3c-6.3,2.3-11.4,6.2-15.3,11.8C7.9,54.4,6,60.6,6,67.3c0,5.8,1.4,11.2,4.3,16.1s6.8,8.8,11.7,11.7c4.9,2.9,10.3,4.3,16.1,4.3c7,0,13.3-2.1,18.9-6.2c5.7-4.1,9.6-9.5,11.7-16.2l-5.7-11.4C63.5,70.4,62.5,74.8,60.4,78.9z"/><path d="M93.8,71.3l-11.1,5.5L70,51.4c-0.6-1.3-1.7-2-3.2-2H41.3l-0.9-7.2h22.7v-7.2H39.6L37.5,19c2.5,0.3,4.8-0.5,6.7-2.3c1.9-1.8,2.9-4,2.9-6.6c0-2.5-0.9-4.6-2.6-6.3c-1.8-1.8-3.9-2.6-6.3-2.6c-2,0-3.8,0.6-5.4,1.8c-1.6,1.2-2.7,2.7-3.2,4.6c-0.3,1-0.4,1.8-0.3,2.3l5.4,43.5c0.1,0.9,0.5,1.6,1.2,2.3c0.7,0.6,1.5,0.9,2.4,0.9h26.4l13.4,26.7c0.6,1.3,1.7,2,3.2,2c0.6,0,1.1-0.1,1.6-0.4L97,77.7L93.8,71.3z"/></g> </svg> </a> </div> <div class="pojo-a11y-toolbar-overlay"> <div class="pojo-a11y-toolbar-inner"> <p class="pojo-a11y-toolbar-title">כלי נגישות</p> <ul class="pojo-a11y-toolbar-items pojo-a11y-tools"> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-plus" data-action="resize-plus" data-action-group="resize" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>הגדל טקסט</title><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-56v56c0 4.25-3.75 8-8 8h-16c-4.25 0-8-3.75-8-8v-56h-56c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h56v-56c0-4.25 3.75-8 8-8h16c4.25 0 8 3.75 8 8v56h56c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">הגדל טקסט</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-minus" data-action="resize-minus" data-action-group="resize" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>הקטן טקסט</title><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-144c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h144c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">הקטן טקסט</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-grayscale" data-action="grayscale" data-action-group="schema" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>גווני אפור</title><path fill="currentColor" d="M15.75 384h-15.75v-352h15.75v352zM31.5 383.75h-8v-351.75h8v351.75zM55 383.75h-7.75v-351.75h7.75v351.75zM94.25 383.75h-7.75v-351.75h7.75v351.75zM133.5 383.75h-15.5v-351.75h15.5v351.75zM165 383.75h-7.75v-351.75h7.75v351.75zM180.75 383.75h-7.75v-351.75h7.75v351.75zM196.5 383.75h-7.75v-351.75h7.75v351.75zM235.75 383.75h-15.75v-351.75h15.75v351.75zM275 383.75h-15.75v-351.75h15.75v351.75zM306.5 383.75h-15.75v-351.75h15.75v351.75zM338 383.75h-15.75v-351.75h15.75v351.75zM361.5 383.75h-15.75v-351.75h15.75v351.75zM408.75 383.75h-23.5v-351.75h23.5v351.75zM424.5 383.75h-8v-351.75h8v351.75zM448 384h-15.75v-352h15.75v352z"></path></svg></span><span class="pojo-a11y-toolbar-text">גווני אפור</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-high-contrast" data-action="high-contrast" data-action-group="schema" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>ניגודיות גבוהה</title><path fill="currentColor" d="M192 360v-272c-75 0-136 61-136 136s61 136 136 136zM384 224c0 106-86 192-192 192s-192-86-192-192 86-192 192-192 192 86 192 192z"></path></svg></span><span class="pojo-a11y-toolbar-text">ניגודיות גבוהה</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-negative-contrast" data-action="negative-contrast" data-action-group="schema" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>ניגודיות הפוכה</title><path fill="currentColor" d="M416 240c-23.75-36.75-56.25-68.25-95.25-88.25 10 17 15.25 36.5 15.25 56.25 0 61.75-50.25 112-112 112s-112-50.25-112-112c0-19.75 5.25-39.25 15.25-56.25-39 20-71.5 51.5-95.25 88.25 42.75 66 111.75 112 192 112s149.25-46 192-112zM236 144c0-6.5-5.5-12-12-12-41.75 0-76 34.25-76 76 0 6.5 5.5 12 12 12s12-5.5 12-12c0-28.5 23.5-52 52-52 6.5 0 12-5.5 12-12zM448 240c0 6.25-2 12-5 17.25-46 75.75-130.25 126.75-219 126.75s-173-51.25-219-126.75c-3-5.25-5-11-5-17.25s2-12 5-17.25c46-75.5 130.25-126.75 219-126.75s173 51.25 219 126.75c3 5.25 5 11 5 17.25z"></path></svg></span><span class="pojo-a11y-toolbar-text">ניגודיות הפוכה</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-light-background" data-action="light-background" data-action-group="schema" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>רקע בהיר</title><path fill="currentColor" d="M184 144c0 4.25-3.75 8-8 8s-8-3.75-8-8c0-17.25-26.75-24-40-24-4.25 0-8-3.75-8-8s3.75-8 8-8c23.25 0 56 12.25 56 40zM224 144c0-50-50.75-80-96-80s-96 30-96 80c0 16 6.5 32.75 17 45 4.75 5.5 10.25 10.75 15.25 16.5 17.75 21.25 32.75 46.25 35.25 74.5h57c2.5-28.25 17.5-53.25 35.25-74.5 5-5.75 10.5-11 15.25-16.5 10.5-12.25 17-29 17-45zM256 144c0 25.75-8.5 48-25.75 67s-40 45.75-42 72.5c7.25 4.25 11.75 12.25 11.75 20.5 0 6-2.25 11.75-6.25 16 4 4.25 6.25 10 6.25 16 0 8.25-4.25 15.75-11.25 20.25 2 3.5 3.25 7.75 3.25 11.75 0 16.25-12.75 24-27.25 24-6.5 14.5-21 24-36.75 24s-30.25-9.5-36.75-24c-14.5 0-27.25-7.75-27.25-24 0-4 1.25-8.25 3.25-11.75-7-4.5-11.25-12-11.25-20.25 0-6 2.25-11.75 6.25-16-4-4.25-6.25-10-6.25-16 0-8.25 4.5-16.25 11.75-20.5-2-26.75-24.75-53.5-42-72.5s-25.75-41.25-25.75-67c0-68 64.75-112 128-112s128 44 128 112z"></path></svg></span><span class="pojo-a11y-toolbar-text">רקע בהיר</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-links-underline" data-action="links-underline" data-action-group="toggle" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>הדגשת קישורים</title><path fill="currentColor" d="M364 304c0-6.5-2.5-12.5-7-17l-52-52c-4.5-4.5-10.75-7-17-7-7.25 0-13 2.75-18 8 8.25 8.25 18 15.25 18 28 0 13.25-10.75 24-24 24-12.75 0-19.75-9.75-28-18-5.25 5-8.25 10.75-8.25 18.25 0 6.25 2.5 12.5 7 17l51.5 51.75c4.5 4.5 10.75 6.75 17 6.75s12.5-2.25 17-6.5l36.75-36.5c4.5-4.5 7-10.5 7-16.75zM188.25 127.75c0-6.25-2.5-12.5-7-17l-51.5-51.75c-4.5-4.5-10.75-7-17-7s-12.5 2.5-17 6.75l-36.75 36.5c-4.5 4.5-7 10.5-7 16.75 0 6.5 2.5 12.5 7 17l52 52c4.5 4.5 10.75 6.75 17 6.75 7.25 0 13-2.5 18-7.75-8.25-8.25-18-15.25-18-28 0-13.25 10.75-24 24-24 12.75 0 19.75 9.75 28 18 5.25-5 8.25-10.75 8.25-18.25zM412 304c0 19-7.75 37.5-21.25 50.75l-36.75 36.5c-13.5 13.5-31.75 20.75-50.75 20.75-19.25 0-37.5-7.5-51-21.25l-51.5-51.75c-13.5-13.5-20.75-31.75-20.75-50.75 0-19.75 8-38.5 22-52.25l-22-22c-13.75 14-32.25 22-52 22-19 0-37.5-7.5-51-21l-52-52c-13.75-13.75-21-31.75-21-51 0-19 7.75-37.5 21.25-50.75l36.75-36.5c13.5-13.5 31.75-20.75 50.75-20.75 19.25 0 37.5 7.5 51 21.25l51.5 51.75c13.5 13.5 20.75 31.75 20.75 50.75 0 19.75-8 38.5-22 52.25l22 22c13.75-14 32.25-22 52-22 19 0 37.5 7.5 51 21l52 52c13.75 13.75 21 31.75 21 51z"></path></svg></span><span class="pojo-a11y-toolbar-text">הדגשת קישורים</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-readable-font" data-action="readable-font" data-action-group="toggle" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>פונט קריא</title><path fill="currentColor" d="M181.25 139.75l-42.5 112.5c24.75 0.25 49.5 1 74.25 1 4.75 0 9.5-0.25 14.25-0.5-13-38-28.25-76.75-46-113zM0 416l0.5-19.75c23.5-7.25 49-2.25 59.5-29.25l59.25-154 70-181h32c1 1.75 2 3.5 2.75 5.25l51.25 120c18.75 44.25 36 89 55 133 11.25 26 20 52.75 32.5 78.25 1.75 4 5.25 11.5 8.75 14.25 8.25 6.5 31.25 8 43 12.5 0.75 4.75 1.5 9.5 1.5 14.25 0 2.25-0.25 4.25-0.25 6.5-31.75 0-63.5-4-95.25-4-32.75 0-65.5 2.75-98.25 3.75 0-6.5 0.25-13 1-19.5l32.75-7c6.75-1.5 20-3.25 20-12.5 0-9-32.25-83.25-36.25-93.5l-112.5-0.5c-6.5 14.5-31.75 80-31.75 89.5 0 19.25 36.75 20 51 22 0.25 4.75 0.25 9.5 0.25 14.5 0 2.25-0.25 4.5-0.5 6.75-29 0-58.25-5-87.25-5-3.5 0-8.5 1.5-12 2-15.75 2.75-31.25 3.5-47 3.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">פונט קריא</span> </a> </li> <li class="pojo-a11y-toolbar-item"> <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-reset" data-action="reset" tabindex="-1" role="button"> <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>איפוס</title><path fill="currentColor" d="M384 224c0 105.75-86.25 192-192 192-57.25 0-111.25-25.25-147.75-69.25-2.5-3.25-2.25-8 0.5-10.75l34.25-34.5c1.75-1.5 4-2.25 6.25-2.25 2.25 0.25 4.5 1.25 5.75 3 24.5 31.75 61.25 49.75 101 49.75 70.5 0 128-57.5 128-128s-57.5-128-128-128c-32.75 0-63.75 12.5-87 34.25l34.25 34.5c4.75 4.5 6 11.5 3.5 17.25-2.5 6-8.25 10-14.75 10h-112c-8.75 0-16-7.25-16-16v-112c0-6.5 4-12.25 10-14.75 5.75-2.5 12.75-1.25 17.25 3.5l32.5 32.25c35.25-33.25 83-53 132.25-53 105.75 0 192 86.25 192 192z"></path></svg></span> <span class="pojo-a11y-toolbar-text">איפוס</span> </a> </li> </ul> </div> </div> </nav> </body> </html>