{"id":54890,"date":"2025-12-22T12:26:43","date_gmt":"2025-12-22T09:26:43","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=54890"},"modified":"2025-12-22T12:26:43","modified_gmt":"2025-12-22T09:26:43","slug":"%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-%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d9%88%d8%b5%d9%84-13","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/administrationeconomic\/%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-%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d9%88%d8%b5%d9%84-13\/","title":{"rendered":"\u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0646\u0627\u0642\u0634 \u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0642 \u0625\u0637\u0627\u0631 COSO"},"content":{"rendered":"

\u062c\u0631\u062a \u0641\u064a \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\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 22 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025\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:
\n\u00ab\u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0626\u064a\u0629 \u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0625\u0637\u0627\u0631 COSO\u00bb\u060c \u0648\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0637\u0627\u0644\u0628\u0629 \u0645\u064a \u0631\u0628\u064a\u0639 \u0641\u0627\u0631\u0636\u060c \u0648\u0630\u0644\u0643 \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2).
\n\u0648\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0626\u064a\u0629 \u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0631\u0627\u0639\u064a\u0629 (COSO)\u060c \u0644\u0644\u062a\u0639\u0631\u0651\u0641 \u0639\u0644\u0649 \u0645\u062f\u0649 \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0637\u0628\u0642 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632 \u0645\u0639 \u0645\u0643\u0648\u0646\u0627\u062a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631.
\n\u0623\u0628\u0631\u0632 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a:
\n\u0623\u0647\u0645\u064a\u0629 \u062a\u0628\u0646\u0651\u064a \u0625\u0637\u0627\u0631 COSO \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0627\u0645\u0644 \u0641\u064a \u062a\u0635\u0645\u064a\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632.
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\n\u062a\u0623\u0644\u0641\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0646 \u0627\u0644\u0633\u0627\u062f\u0629:
\n\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0639\u0644\u064a \u0645\u0627\u0644 \u0627\u0644\u0644\u0647 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u2013 \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 \u0631\u0626\u064a\u0633\u064b\u0627.
\n\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0639\u0644\u064a \u062d\u0627\u0632\u0645 \u064a\u0648\u0646\u0633 \u0627\u0644\u064a\u0627\u0645\u0648\u0631 \u2013 \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 \u0639\u0636\u0648\u064b\u0627.
\n\u0627\u0644\u0645\u062f\u0631\u0633 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0632\u0647\u064a\u0631 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u2013 \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 \u0639\u0636\u0648\u064b\u0627.
\n\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0633\u0646\u0627\u0646 \u0632\u0647\u064a\u0631 \u0645\u062d\u0645\u062f \u062c\u0645\u064a\u0644 \u2013 \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 \u0639\u0636\u0648\u064b\u0627 \u0648\u0645\u0634\u0631\u0641\u064b\u0627.<\/p>\n

\"\" \"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

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