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\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 \/ \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 (10 \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:
\n\u201c\u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 (IPSASs)\u201d
\n\u0644\u0644\u0637\u0627\u0644\u0628: \u0646\u0627\u062c\u064a \u062d\u062c\u064a \u0625\u064a\u0644\u0627\u0633 \u062d\u064a\u062f\u0631.
\n\u0648\u0633\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSASs)\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646\u0647\u0627\u060c \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.
\n\u0648\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0646 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 (IPSASs) \u0623\u062d\u062f\u062b \u062a\u062d\u0648\u0644\u0627\u064b \u062c\u0648\u0647\u0631\u064a\u0627\u064b \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0631\u0641 \u0648\u0641\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u0645\u0639\u062f\u0644 \u0625\u0644\u0649 \u0639\u0631\u0636 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u0639\u0632\u0632 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u064a\u0631\u0633\u062e \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0625\u0638\u0647\u0627\u0631 \u0635\u0648\u0631\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0639\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.
\n\u0648\u062a\u0623\u0644\u0651\u0641\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0646:
\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\u0627\u064b.
\n\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0635\u0641\u0648\u0627\u0646 \u0642\u0635\u064a \u0639\u0628\u062f \u0627\u0644\u062d\u0644\u064a\u0645 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0639\u0636\u0648\u0627\u064b.
\n\u0627\u0644\u0645\u062f\u0631\u0633 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u062d\u0633\u0646 \u0635\u0627\u0644\u062d \u064a\u0648\u0633\u0641 \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\u0627\u064b.
\n\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0628\u0631\u0649 \u0645\u062d\u0645\u062f \u0637\u0627\u0647\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\u0627\u064b \u0648\u0645\u0634\u0631\u0641\u0627\u064b.<\/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 \/ \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 (10 \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: \u201c\u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 (IPSASs)\u201d \u0644\u0644\u0637\u0627\u0644\u0628: \u0646\u0627\u062c\u064a \u062d\u062c\u064a \u0625\u064a\u0644\u0627\u0633 \u062d\u064a\u062f\u0631. \u0648\u0633\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSASs)\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646\u0647\u0627\u060c \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0646 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 (IPSASs) \u0623\u062d\u062f\u062b \u062a\u062d\u0648\u0644\u0627\u064b \u062c\u0648\u0647\u0631\u064a\u0627\u064b \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p>\n","protected":false},"author":23,"featured_media":59042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-59041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/59041","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=59041"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/59041\/revisions"}],"predecessor-version":[{"id":59046,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/59041\/revisions\/59046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media\/59042"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=59041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=59041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=59041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}