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\u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u064a 2027\u20132028 \u0628\u0639\u062f \u0627\u0633\u062a\u062d\u0635\u0627\u0644 \u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0648\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-63470\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-300x169.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-300x169.png\" alt=\"\" width=\"300\" height=\"169\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27169%27%20viewBox%3D%270%200%20300%20169%27%3E%3Crect%20width%3D%27300%27%20height%3D%27169%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-200x113.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-300x169.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-400x225.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-600x338.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136105486-768x432.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106066-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106066-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106066-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106066-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106066-768x512.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106685-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106685-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106685-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106685-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136106685-768x512.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107271-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107271-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107271-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107271-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107271-768x512.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107865-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107865-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107865-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107865-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136107865-768x512.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136108466-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136108466-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136108466-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136108466-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136108466-768x512.png 768w, 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height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136109079-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136109079-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136109079-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136109079-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2026\/10\/processed_1791136109079-768x512.png 768w, 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