{"id":57215,"date":"2026-03-11T20:12:08","date_gmt":"2026-03-11T17:12:08","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=57215"},"modified":"2026-03-11T20:12:08","modified_gmt":"2026-03-11T17:12:08","slug":"%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","status":"publish","type":"post","link":"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\/","title":{"rendered":"\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"},"content":{"rendered":"

\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 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<\/p>\n

“\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 \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629”<\/p>\n

\u0644\u0644\u0637\u0627\u0644\u0628: \u0646\u0628\u064a\u0644 \u064a\u0648\u0633\u0641 \u064a\u0648\u0646\u0633 \u0637\u0647.<\/p>\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \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\u0648\u0641\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644\u064a\u0629 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u062b\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u062f\u0627\u062e\u0644 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n

\u0648\u0623\u0628\u0631\u0632 \u0645\u0627 \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n

1- \u064a\u0648\u0641\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) \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n

2- \u0623\u0638\u0647\u0631 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0648\u062c\u0648\u062f \u062e\u0644\u0644 \u0641\u064a \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0648\u062c\u0648\u062f \u0637\u0627\u0642\u0629 \u0639\u0627\u0637\u0644\u0629 \u0628\u0644\u063a\u062a \u0646\u0633\u0628\u062a\u0647\u0627 (35%)\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0645\u062b\u0644 \u0647\u062f\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u064a\u062a\u0637\u0644\u0628 \u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n

\u0648\u062a\u0623\u0644\u0651\u0641\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0646:<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0645\u0627\u0647\u0631 \u0639\u0644\u064a \u062d\u0633\u064a\u0646 \u2013 \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 \u2013 \u0631\u0626\u064a\u0633\u064b\u0627.<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0645\u062b\u0646\u0649 \u0641\u0627\u0644\u062d \u0628\u062f\u0631 \u2013 \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 \u2013 \u0639\u0636\u0648\u064b\u0627.<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0622\u0646\u0633\u0629 \u0627\u0646\u062a\u0635\u0627\u0631 \u0635\u0627\u0628\u0631 \u0646\u0648\u0631\u064a \u2013 \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 \u2013 \u0639\u0636\u0648\u064b\u0627.<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0633\u064a\u062f\u0629 \u0646\u062f\u0649 \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0622\u063a\u0627 \u2013 \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 \u2013 \u0639\u0636\u0648\u064b\u0627 \u0648\u0645\u0634\u0631\u0641\u064b\u0627.<\/p>\n

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

\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 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: “\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 \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629” \u0644\u0644\u0637\u0627\u0644\u0628: \u0646\u0628\u064a\u0644 \u064a\u0648\u0633\u0641 \u064a\u0648\u0646\u0633 \u0637\u0647. \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \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\u0648\u0641\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644\u064a\u0629 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u062b\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u062f\u0627\u062e\u0644 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. \u0648\u0623\u0628\u0631\u0632 \u0645\u0627 \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: 1- \u064a\u0648\u0641\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) \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629. 2- \u0623\u0638\u0647\u0631 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p>\n","protected":false},"author":23,"featured_media":57216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-57215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3","category-2"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/57215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=57215"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/57215\/revisions"}],"predecessor-version":[{"id":57221,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/57215\/revisions\/57221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media\/57216"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=57215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=57215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=57215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}