{"id":9555,"date":"2024-05-14T13:45:00","date_gmt":"2024-05-14T10:45:00","guid":{"rendered":"https:\/\/cms.atu.edu.iq\/?p=9555"},"modified":"2024-05-14T11:46:31","modified_gmt":"2024-05-14T08:46:31","slug":"%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%a7%d9%84%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%aa%d9%82%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%b3%d9%8a-25","status":"publish","type":"post","link":"https:\/\/cms.atu.edu.iq\/?p=9555","title":{"rendered":"\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u064a\u0628 \u062a\u0628\u062d\u062b \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0644\u0639\u0644\u064a\u0642\u0629 \u0627\u0644\u062d\u0645\u0644\u0627\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629"},"content":{"rendered":"\n

\u0628\u062d\u062b\u062a \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u064a\u0628 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0641\u0631\u0627\u062a \u0627\u0644\u0623\u0648\u0633\u0637 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 ( \u062a\u0642\u062f\u064a\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0648\u0627\u062f\u0627\u0621 \u0627\u0644\u062d\u0645\u0644\u0627\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0630\u0627\u0629 \u0639\u0644\u0649 \u062f\u0631\u064a\u0633 \u0627\u0644\u062c\u062a \u0627\u0644\u0645\u0639\u0627\u0645\u0644 \u0628\u0646\u0633\u0628\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0623\u0644\u064a\u0648\u0631\u064a\u0627 \u0648\u0627\u0644\u0645\u0648\u0644\u0627\u0633) \u0648\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u064a\u0648\u0628 \u0627\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0648\u0632\u0646 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0644\u0633\u064a\u0642\u0627\u0646 \u062f\u0631\u064a\u0633 \u0627\u0644\u062c\u062a \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646 \u0628\u0633\u0628\u0628 \u062a\u0633\u0627\u0642\u0637 \u0623\u0648\u0631\u0627\u0642\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0639\u0627\u0645\u0644\u062a\u0647 \u0643\u064a\u0645\u064a\u0627\u0626\u064a\u0627 \u0628\u0646\u0633\u0628\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u064a\u0648\u0631\u064a\u0627 (4 \u0648 6%) \u0648\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0648\u0644\u0627\u0633 \u0628\u0646\u0633\u0628\u062a\u064a\u0646 (6 \u0648 12%) .<\/p>\n\n\n\n

\u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u064a\u0627 \u0645\u0639 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0648\u0644\u0627\u0633 \u0644\u0645 \u062a\u0623\u062b\u0631 \u0641\u064a \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u0645\u0646 \u0627\u0644\u0639\u0644\u0641 \u0627\u0644\u0645\u0631\u0643\u0632 \u0648\u0627\u0644\u062e\u0634\u0646 \u0648\u0643\u0627\u0646\u062a \u063a\u064a\u0631 \u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u0627\u0633\u062a\u0633\u0627\u063a\u0629 \u0627\u0644\u062d\u0645\u0644\u0627\u0646 \u0641\u064a \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0646\u0627\u0648\u0644\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u063a\u0630\u0627\u0626\u064a.<\/p>\n\n\n\n

\u0648\u0627\u0643\u062f\u062a \u062d\u0635\u0648\u0644 \u0632\u064a\u0627\u062f\u0629 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0647\u0636\u0645 \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u062a\u0632\u0627\u0645\u0646\u0627\u064b \u0645\u0639 \u062a\u062d\u0644\u0644 \u0627\u0644\u064a\u0648\u0631\u064a\u0627 \u0627\u0644\u0633\u0631\u064a\u0639 \u0648\u062a\u0648\u0641\u0631 \u0627\u0644\u0643\u0627\u0631\u0628\u0648\u0647\u062f\u0631\u0627\u062a \u0627\u0644\u0630\u0627\u0626\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0644\u0627\u0633.\u0644\u0627\u0641\u062a\u0627\u064b \u0627\u0646 \u0627\u0641\u0636\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u0632\u0646\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u062d\u0635\u0644\u062a \u0639\u0646\u062f \u0625\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0631\u0643\u064a\u0632 (4%) \u064a\u0648\u0631\u064a\u0627 \u0648\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0648\u0644\u0627\u0633 (6% \u0648 12%) \u0648\u0645\u0646 \u062b\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0646\u062a\u0627\u062c\u064a\u0629 \u0639\u0627\u0644\u064a\u0629.\u0648\u0627\u0648\u0635\u062a \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0631\u0643\u064a\u0632 (6%) \u064a\u0648\u0631\u064a\u0627 \u0645\u0639 (6%) \u0645\u0648\u0644\u0627\u0633 \u0645\u0639 \u0633\u064a\u0642\u0627\u0646 \u062f\u0631\u064a\u0633 \u0627\u0644\u062c\u062a\u060c \u062a\u0639\u0637\u064a \u0627\u0641\u0636\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u062f\u0649 \u062d\u0645\u0644\u0627\u0646 \u0627\u0644\u062a\u0633\u0645\u064a\u0646 \u0648\u062a\u0632\u064a\u062f \u0645\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u0648\u0644\u064a\u0641\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0639\u0644\u0627\u0641 \u0627\u0644\u062e\u0634\u0646\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0631\u062f\u064a\u0626\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0627\u062a\u0628\u0627\u0646 \u0648\u0627\u0644\u0642\u0635\u0628 \u0648\u0627\u0644\u0642\u0634 \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n\n\n\n