{"id":36759,"date":"2023-04-29T15:38:18","date_gmt":"2023-04-29T12:38:18","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?page_id=36759"},"modified":"2025-11-30T13:07:17","modified_gmt":"2025-11-30T10:07:17","slug":"%d8%a7%d9%84%d9%85%d9%86%d8%a7%d9%82%d8%b4%d8%a7%d8%aa","status":"publish","type":"page","link":"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%a7%d9%84%d9%85%d9%86%d8%a7%d9%82%d8%b4%d8%a7%d8%aa\/","title":{"rendered":"\u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-small:0px;--awb-padding-left-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1435.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-3\" style=\"--awb-dots-align:center;--awb-columns:3;--awb-filters-font-size:16px;--awb-filters-color:var(--awb-color6);--awb-active-filter-border-size:3px;--awb-filters-height:36px;--awb-filters-font-family:&quot;Tajawal&quot;;--awb-filters-font-style:normal;--awb-filters-font-weight:500;\" data-post-type-label=\"\u0645\u0642\u0627\u0644\u0627\u062a\"><ul class=\"fusion-grid fusion-grid-3 fusion-flex-align-items-stretch fusion-grid-posts-cards fusion-grid-container-infinite\" data-pages=\"21\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px 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fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-13\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/06\/processed_1780409687079.png 1280w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-13\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-1\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (2 \u062d\u0632\u064a\u0631\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-13\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-1 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">02\/06\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">67<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-14\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-14\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0625\u064a\u0635\u0627\u0621 \u0627\u0644\u0648\u0627\u0633\u0639\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1280\" height=\"852\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27852%27%20viewBox%3D%270%200%201280%20852%27%3E%3Crect%20width%3D%271280%27%20height%3D%27852%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963-400x266.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963-600x399.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963-1200x799.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779637540963.png 1280w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-14\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0625\u064a\u0635\u0627\u0621 \u0627\u0644\u0648\u0627\u0633\u0639<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-2\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (24 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-14\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-2 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">24\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">123<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-16\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-16\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062a\u0642\u0644\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1105\" height=\"844\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271105%27%20height%3D%27844%27%20viewBox%3D%270%200%201105%20844%27%3E%3Crect%20width%3D%271105%27%20height%3D%27844%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117-200x153.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117-400x306.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117-600x458.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117-800x611.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779376136117.png 1105w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-16\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062a\u0642\u0644\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-3\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (21\/5\/2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \u201c\u0642\u064a\u0627\u0633 \u0648\u062a\u062d\u0644\u064a\u0644<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-16\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-3 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">21\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">145<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-12\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-12\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0647\u062c\u064a\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1244\" height=\"828\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271244%27%20height%3D%27828%27%20viewBox%3D%270%200%201244%20828%27%3E%3Crect%20width%3D%271244%27%20height%3D%27828%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128-400x266.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128-600x399.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128-800x532.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128-1200x799.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1779020425128.png 1244w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-12\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0647\u062c\u064a\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-4\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (17 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-12\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-4 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">17\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">140<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-15\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-15\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u062a\u0642\u0644\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1172\" height=\"852\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271172%27%20height%3D%27852%27%20viewBox%3D%270%200%201172%20852%27%3E%3Crect%20width%3D%271172%27%20height%3D%27852%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744-200x145.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744-400x291.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744-600x436.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744-800x582.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778681331744.png 1172w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-15\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u062a\u0642\u0644\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-5\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (13 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-15\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-5 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">13\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">148<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-11\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-11\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0644\u0627\u0626\u0642 \u0648\u0631\u0641\u0627\u0647\u064a\u0629 \u0645\u0643\u0627\u0646 \u0627\u0644\u0639\u0645\u0644\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271500%27%20height%3D%271000%27%20viewBox%3D%270%200%201500%201000%27%3E%3Crect%20width%3D%271500%27%20height%3D%271000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1778492876162.png 1500w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-11\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0644\u0627\u0626\u0642 \u0648\u0631\u0641\u0627\u0647\u064a\u0629 \u0645\u0643\u0627\u0646 \u0627\u0644\u0639\u0645\u0644<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-6\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (5 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84-11\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-6 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">05\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">161<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0646\u0642\u062f\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1086\" height=\"852\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271086%27%20height%3D%27852%27%20viewBox%3D%270%200%201086%20852%27%3E%3Crect%20width%3D%271086%27%20height%3D%27852%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218-200x157.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218-400x314.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218-600x471.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218-800x628.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777818802218.png 1086w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0646\u0642\u062f\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-7\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (3 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-7 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">03\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">184<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0635\u062d\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"908\" height=\"756\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27908%27%20height%3D%27756%27%20viewBox%3D%270%200%20908%20756%27%3E%3Crect%20width%3D%27908%27%20height%3D%27756%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002-200x167.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002-400x333.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002-600x500.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002-800x666.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/05\/processed_1777817623002.png 908w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0635\u062d\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-8\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (3 \u0623\u064a\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-8 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">03\/05\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">148<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-9\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u062e \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271500%27%20height%3D%271000%27%20viewBox%3D%270%200%201500%201000%27%3E%3Crect%20width%3D%271500%27%20height%3D%271000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777385439798.png 1500w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u062e \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-9\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (28 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-9 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">28\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">158<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271500%27%20height%3D%271000%27%20viewBox%3D%270%200%201500%201000%27%3E%3Crect%20width%3D%271500%27%20height%3D%271000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777301120291.png 1500w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-10\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (27 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-10 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">27\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">137<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5\/\" aria-label=\"\u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0636\u062c \u0627\u0644\u0631\u0642\u0645\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271500%27%20height%3D%271000%27%20viewBox%3D%270%200%201500%201000%27%3E%3Crect%20width%3D%271500%27%20height%3D%271000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777300157022.png 1500w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0636\u062c \u0627\u0644\u0631\u0642\u0645\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-11\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (27 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-11 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">27\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">148<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-9\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u062a\u0641\u0627\u0648\u062a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"1066\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271066%27%20viewBox%3D%270%200%201600%201066%27%3E%3Crect%20width%3D%271600%27%20height%3D%271066%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1777210404937.png 1600w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u062a\u0641\u0627\u0648\u062a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-12\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u0635\u0628\u0627\u062d \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (26\/4\/2026)\u060c \u0641\u064a \u062a\u0645\u0627\u0645 \u0627\u0644\u0633\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629\u060c \u0648\u0639\u0644\u0649 \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-12 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">26\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">181<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-8\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-8\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"1066\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271066%27%20viewBox%3D%270%200%201600%201066%27%3E%3Crect%20width%3D%271600%27%20height%3D%271066%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/compressed_1777209574210.jpg 1600w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-8\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-13\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0623\u064f\u062c\u0631\u064a\u062a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (26\/4\/2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \"\u0642\u064a\u0627\u0633 \u0648\u062a\u062d\u0644\u064a\u0644 \u0623\u062b\u0631 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-8\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-13 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">26\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">121<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-13\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-13\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271500%27%20height%3D%271000%27%20viewBox%3D%270%200%201500%201000%27%3E%3Crect%20width%3D%271500%27%20height%3D%271000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776866042202.png 1500w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-13\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-14\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (22\/4\/2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \"\u0627\u0644\u062f\u0648\u0631<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-13\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-14 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">22\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">175<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-17\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-17\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0636\u0637\u0631\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"1066\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271066%27%20viewBox%3D%270%200%201600%201066%27%3E%3Crect%20width%3D%271600%27%20height%3D%271066%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776695950674.png 1600w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-17\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0636\u0637\u0631\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-15\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u0646\u0639\u0642\u062f\u062a \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (20 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-17\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-15 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">20\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">230<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-7\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-7\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776611495444.png 1280w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-7\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-16\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u0646\u0639\u0642\u062f\u062a \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (19 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-7\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-16 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">19\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">219<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-6\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-6\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0639\u0627\u0637\u0641\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062c\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1129\" height=\"852\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271129%27%20height%3D%27852%27%20viewBox%3D%270%200%201129%20852%27%3E%3Crect%20width%3D%271129%27%20height%3D%27852%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369-200x151.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369-400x302.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369-600x453.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369-800x604.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776169102369.png 1129w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-6\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0639\u0627\u0637\u0641\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062c\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-17\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0639\u064f\u0642\u062f\u062a \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (14 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-6\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-17 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">14\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">173<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-5\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-5\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u062b\u064a\u0631\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1078\" height=\"1164\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271078%27%20height%3D%271164%27%20viewBox%3D%270%200%201078%201164%27%3E%3Crect%20width%3D%271078%27%20height%3D%271164%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585-200x216.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585-400x432.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585-600x648.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585-800x864.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/04\/processed_1776007746585.png 1078w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-5\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u062c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u062b\u064a\u0631\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-18\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u062c\u0631\u062a \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (12 \u0646\u064a\u0633\u0627\u0646 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-5\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-18 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">12\/04\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">241<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-11\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-11\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u062b\u0642\u0627\u0641\u0629 \u062a\u0648\u064a\u0648\u062a\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774971164226.jpg 1280w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-11\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u062b\u0642\u0627\u0641\u0629 \u062a\u0648\u064a\u0648\u062a\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-19\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (31\/3\/2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \"\u0627\u0644\u062f\u0648\u0631<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-11\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-19 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">31\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">263<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-6\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-6\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0639\u0645\u0644\u0629 \u0641\u064a \u062f\u0639\u0645 \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1280\" height=\"852\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27852%27%20viewBox%3D%270%200%201280%20852%27%3E%3Crect%20width%3D%271280%27%20height%3D%27852%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670-400x266.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670-600x399.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670-1200x799.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774970350670.jpg 1280w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-6\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0639\u0645\u0644\u0629 \u0641\u064a \u062f\u0639\u0645 \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-20\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (31\/3\/2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \"\u062f\u0648\u0631 \u0646\u0627\u0641\u0630\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-6\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-20 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">31\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">226<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-5\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-5\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0645\u062b\u0644\u062b \u0627\u0644\u062a\u0636\u0627\u062f \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2358\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272358%27%20height%3D%271706%27%20viewBox%3D%270%200%202358%201706%27%3E%3Crect%20width%3D%272358%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179-200x145.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179-400x289.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179-600x434.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179-800x579.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179-1200x868.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774876971179.jpg 2358w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-21 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-5\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0645\u062b\u0644\u062b \u0627\u0644\u062a\u0636\u0627\u062f \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-21\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (30 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-5\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-21 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">30\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">203<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-4\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-4\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0631\u0634\u064a\u062f \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u062d\u0641\u0638\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1774793170354.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-22 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-4\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0631\u0634\u064a\u062f \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u062d\u0641\u0638\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-22\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u062c\u0631\u062a \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (29 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-4\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-22 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">29\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">214<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-3\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-3\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1040\" height=\"1024\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271040%27%20height%3D%271024%27%20viewBox%3D%270%200%201040%201024%27%3E%3Crect%20width%3D%271040%27%20height%3D%271024%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555-200x197.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555-400x394.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555-600x591.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555-800x788.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774534807555.png 1040w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-23 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-3\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-23\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (26 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-3\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-23 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">26\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">234<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5-9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5-9\/\" aria-label=\"\u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062d\u0643\u064a\u0645\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0638\u0645\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"808\" height=\"596\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27808%27%20height%3D%27596%27%20viewBox%3D%270%200%20808%20596%27%3E%3Crect%20width%3D%27808%27%20height%3D%27596%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603-200x148.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603-400x295.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603-600x443.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603-800x590.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774433864603.png 808w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-24 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5-9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062d\u0643\u064a\u0645\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0638\u0645\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-24\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (25 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d9%86%d8%b8%d9%85-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5-9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-24 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">25\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">285<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-2\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-2\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0645\u062e\u0627\u0637\u0631 \u062a\u0645\u0648\u064a\u0644 \u0639\u062c\u0632 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1009\" height=\"605\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271009%27%20height%3D%27605%27%20viewBox%3D%270%200%201009%20605%27%3E%3Crect%20width%3D%271009%27%20height%3D%27605%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341-200x120.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341-400x240.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341-600x360.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341-800x480.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1774432399341.png 1009w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-25 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-2\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u062d\u0648\u0644 \u0645\u062e\u0627\u0637\u0631 \u062a\u0645\u0648\u064a\u0644 \u0639\u062c\u0632 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-25\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (25 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0637\u0631\u0648\u062d\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-2\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-25 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">25\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">256<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-10\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-10\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0631\u0634\u064a\u0642\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773759981401.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-26 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-10\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0631\u0634\u064a\u0642\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-26\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 17 \u0622\u0630\u0627\u0631 2026\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-10\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-26 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">17\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">206<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-27 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-9\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579441863.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-27 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-27\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (15 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1) \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-27 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">15\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">213<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-28 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-8\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-8\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u0642\u064a\u064a\u0645 \u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773579118219.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-28 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-8\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u0642\u064a\u064a\u0645 \u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-28\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (15 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1) \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-8\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-28 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">15\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">188<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-29 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-14\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-14\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 (ABC) \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2105\" height=\"1547\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272105%27%20height%3D%271547%27%20viewBox%3D%270%200%202105%201547%27%3E%3Crect%20width%3D%272105%27%20height%3D%271547%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259-200x147.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259-400x294.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259-600x441.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259-800x588.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259-1200x882.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248894259.jpg 2105w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-29 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-14\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 (ABC) \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-29\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (11 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-14\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-29 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">11\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">182<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-30 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-7\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-7\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062f\u0631\u0643\u0629 \u0644\u0644\u0632\u0628\u0648\u0646\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2071\" height=\"1600\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272071%27%20height%3D%271600%27%20viewBox%3D%270%200%202071%201600%27%3E%3Crect%20width%3D%272071%27%20height%3D%271600%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329-200x155.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329-400x309.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329-600x464.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329-800x618.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329-1200x927.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773248235329.jpg 2071w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-30 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-7\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062f\u0631\u0643\u0629 \u0644\u0644\u0632\u0628\u0648\u0646<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-30\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (11 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-7\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-30 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">11\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">188<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-31 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-4\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-4\/\" aria-label=\"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0647\u0627 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0647\u0628 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142702858.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-31 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-4\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0647\u0627 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0647\u0628 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-31\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (10 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7-4\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-31 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">10\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">264<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-32 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-6\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-6\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062f\u0627\u0626\u0631\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773142274745.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-32 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-6\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062f\u0627\u0626\u0631\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-32\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (10 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 (2207) \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-6\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-32 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">10\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">206<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-33 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-5\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-5\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0631\u064a \u0627\u0644\u0645\u062d\u0648\u0631\u064a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773077325298.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-33 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-5\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0631\u064a \u0627\u0644\u0645\u062d\u0648\u0631\u064a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-33\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (9 \u0622\u0630\u0627\u0631 2026)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \"\u062f\u0648\u0631 \u0623\u0628\u0639\u0627\u062f \u062c\u0648\u062f\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-5\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-33 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">09\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">178<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-34 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IPSAS\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2339\" height=\"1622\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272339%27%20height%3D%271622%27%20viewBox%3D%270%200%202339%201622%27%3E%3Crect%20width%3D%272339%27%20height%3D%271622%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302-200x139.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302-400x277.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302-600x416.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302-800x555.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302-1200x832.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1773076729302.jpg 2339w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-34 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IPSAS<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-34\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (8 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2) \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-34 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">09\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">180<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-35 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u064a\u062b\u0627\u0642 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"751\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27900%27%20height%3D%27751%27%20viewBox%3D%270%200%20900%20751%27%3E%3Crect%20width%3D%27900%27%20height%3D%27751%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176-200x167.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176-400x334.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176-600x501.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176-800x668.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1773076112176.png 900w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-35 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u064a\u062b\u0627\u0642 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-35\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (8 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1) \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-12\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-35 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">09\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">167<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-36 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-11\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-11\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0642\u062f\u0631\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"1066\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271066%27%20viewBox%3D%270%200%201600%201066%27%3E%3Crect%20width%3D%271600%27%20height%3D%271066%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/IMG-20260308-WA0010-1.jpg 1600w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-36 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-11\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0642\u062f\u0631\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-36\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (8 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0645\u062e\u062a\u0628\u0631 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-11\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-36 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">08\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">299<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-37 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u062b\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1173\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271200%27%20height%3D%271173%27%20viewBox%3D%270%200%201200%201173%27%3E%3Crect%20width%3D%271200%27%20height%3D%271173%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459.png\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459-200x196.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459-400x391.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459-600x587.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459-800x782.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/processed_1772794375459.png 1200w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-37 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0623\u062b\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-37\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (5 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u062e\u062a\u0628\u0631 \u0631\u0642\u0645 (1) \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-10\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-37 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">06\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">274<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-38 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d8%a8%d8%ac%d8%a7%d9%85%d8%b9%d8%a9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d8%a8%d8%ac%d8%a7%d9%85%d8%b9%d8%a9\/\" aria-label=\"\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u062a\u0628\u062d\u062b \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0641\u0648\u0632 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1625\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-scaled.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271625%27%20viewBox%3D%270%200%202560%201625%27%3E%3Crect%20width%3D%272560%27%20height%3D%271625%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-scaled.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-200x127.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-400x254.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-600x381.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-800x508.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-1200x762.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772787187549-scaled.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-38 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d8%a8%d8%ac%d8%a7%d9%85%d8%b9%d8%a9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u062a\u0628\u062d\u062b \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0641\u0648\u0632 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-38\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0627\u062d\u062a\u0636\u0646\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (5 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d8%a8%d8%ac%d8%a7%d9%85%d8%b9%d8%a9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-38 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">06\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">266<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-39 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-9\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-9\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0646\u0639\u0643\u0627\u0633 \u062a\u0628\u0646\u0651\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2493\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272493%27%20height%3D%271706%27%20viewBox%3D%270%200%202493%201706%27%3E%3Crect%20width%3D%272493%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432-200x137.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432-400x274.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432-600x411.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432-800x547.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432-1200x821.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630454432.jpg 2493w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-39 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h5 class=\"fusion-title-heading title-heading-right fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:capitalize;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-9\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u0627\u0646\u0639\u0643\u0627\u0633 \u062a\u0628\u0646\u0651\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-39\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (4 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-9\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-39 floated\" style=\"--awb-border-bottom:0px;--awb-border-top:0px;--awb-border-left:0px;--awb-border-right:0px;--awb-height:36px;--awb-alignment-medium:flex-start;--awb-alignment-small:flex-start;\"><span class=\"fusion-tb-published-date\">04\/03\/2026<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><span class=\"fusion-tb-total-views\">249<\/span><span class=\"fusion-meta-tb-sep\">|<\/span><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-40 fusion-flex-column fusion-column-inner-bg-wrapper post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-box-shadow:1px 1px 5px 1px rgba(198,198,198,0.56);;--awb-border-color:rgba(198,198,198,0.56);--awb-border-style:solid;--awb-transform:translateY(0px);--awb-transform-hover:translateY(2px);--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-3\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-aspect-ratio:4 \/ 3;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-3\/\" aria-label=\"\u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0646\u0638\u0641 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271706%27%20viewBox%3D%270%200%202560%201706%27%3E%3Crect%20width%3D%272560%27%20height%3D%271706%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694.jpg\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/03\/compressed_1772630407694.jpg 2560w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-40 fusion-sep-none fusion-title-text fusion-title-size-five\" 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\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062d\u0648\u0644 \u0623\u062b\u0631 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0646\u0638\u0641 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/a><\/h5><\/div><div class=\"fusion-content-tb fusion-content-tb-40\" style=\"--awb-text-color:var(--awb-color6);--awb-text-transform:none;\"><p>\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (4 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (1)\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631<a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%b5%d9%86%d8%a7%d8%b9%d9%8a%d8%a9-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88-3\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p><\/div><div class=\"fusion-meta-tb fusion-meta-tb-40 floated\" 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