{"id":28984,"date":"2025-06-20T13:59:33","date_gmt":"2025-06-20T10:59:33","guid":{"rendered":"https:\/\/tourism.uokerbala.edu.iq\/wp\/?p=28984"},"modified":"2025-06-20T14:00:36","modified_gmt":"2025-06-20T11:00:36","slug":"%d8%aa%d8%af%d8%b1%d9%8a%d8%b3%d9%8a-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%88%d9%85-%d8%a7%d9%84%d8%b3%d9%8a%d8%a7%d8%ad%d9%8a%d8%a9-%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d9%83","status":"publish","type":"post","link":"https:\/\/tourism.uokerbala.edu.iq\/wp\/blog\/2025\/06\/20\/%d8%aa%d8%af%d8%b1%d9%8a%d8%b3%d9%8a-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%88%d9%85-%d8%a7%d9%84%d8%b3%d9%8a%d8%a7%d8%ad%d9%8a%d8%a9-%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d9%83\/","title":{"rendered":"\u062a\u062f\u0631\u064a\u0633\u064a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629- \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u064a\u0646\u0634\u0631 \u0628\u062d\u062b\u0627\u064b \u0639\u0644\u0645\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0644\u0629 \u0639\u0627\u0644\u0645\u064a\u0629."},"content":{"rendered":"<p style=\"text-align: justify\"><strong><span style=\"font-size: 14pt;color: #ff0000\"><span style=\"font-family: 'arial black', sans-serif\">\u062a\u062f\u0631\u064a\u0633\u064a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629- \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u064a\u0646\u0634\u0631 \u0628\u062d\u062b\u0627\u064b \u0639\u0644\u0645\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0644\u0629 \u0639\u0627\u0644\u0645\u064a\u0629. <\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 14pt;color: #000080\"><span style=\"font-family: 'arial black', sans-serif\">\u0646\u0634\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0641\u0624\u0627\u062f \u0639\u0628\u062f \u0627\u0644\u0645\u062d\u0633\u0646 \u0627\u0644\u062c\u0628\u0648\u0631\u064a \u0628\u062d\u062b\u0627\u064b \u0639\u0644\u0645\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 (International Journal of Scientific and Management Research).<\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 14pt;color: #000080\"><span style=\"font-family: 'arial black', sans-serif\">\u0628\u0639\u0646\u0648\u0627\u0646: <\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 14pt;color: #000080\"><span style=\"font-family: 'arial black', sans-serif\">\u00a0(Comparative Analysis of the Size of Actual Spending &#8211; Current and Investment &#8211; and The Federal General Budget for The Year 2023 According to Public Spending Indicators &#8211; A Case Study of Iraq)<\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 14pt;color: #000080\"><span style=\"font-family: 'arial black', sans-serif\">(\u062a\u062d\u0644\u064a\u0644 \u0645\u0642\u0627\u0631\u0646 \u0644\u062d\u062c\u0645 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0627\u0644\u0641\u0639\u0644\u064a \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0633\u0646\u0629 2023\u060c \u0641\u064a \u0638\u0644 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645)\u060c \u0625\u0630 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u062c\u0628\u0648\u0631\u064a \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0636\u0645\u0646 \u0645\u062d\u0648\u0631 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u062f\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0625\u0646\u0641\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0644\u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642. \u0648\u064a\u0639\u062f \u0647\u0630\u0627 \u0625\u0636\u0627\u0641\u0629 \u0639\u0644\u0645\u064a\u0629 \u0644\u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0644 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/span><\/span><\/strong><\/p>\n<p><span style=\"color: #ff0000\"><strong><span style=\"font-family: 'arial black', sans-serif;font-size: 14pt\">#\u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621\u00a0<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000\"><strong><span style=\"font-family: 'arial black', sans-serif;font-size: 14pt\">#\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629\u00a0<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000\"><strong><span style=\"font-family: 'arial black', sans-serif;font-size: 14pt\">#\u0634\u0639\u0628\u0629 \u0627\u0644\u0627\u0639\u0644\u0627\u0645 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u00a0<\/span><\/strong><\/span><\/p>\n<div id='gallery-1' class='gallery galleryid-28984 gallery-columns-2 gallery-size-full'><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon portrait'>\n\t\t\t\t<a href='https:\/\/tourism.uokerbala.edu.iq\/wp\/blog\/2025\/06\/20\/%d8%aa%d8%af%d8%b1%d9%8a%d8%b3%d9%8a-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%88%d9%85-%d8%a7%d9%84%d8%b3%d9%8a%d8%a7%d8%ad%d9%8a%d8%a9-%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d9%83\/whatsapp-image-2025-06-18-at-20-47-23\/'><img fetchpriority=\"high\" decoding=\"async\" width=\"697\" height=\"1002\" src=\"https:\/\/tourism.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2025\/06\/WhatsApp-Image-2025-06-18-at-20.47.23.jpeg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/tourism.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2025\/06\/WhatsApp-Image-2025-06-18-at-20.47.23.jpeg 697w, https:\/\/tourism.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2025\/06\/WhatsApp-Image-2025-06-18-at-20.47.23-209x300.jpeg 209w, https:\/\/tourism.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2025\/06\/WhatsApp-Image-2025-06-18-at-20.47.23-188x270.jpeg 188w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><\/a>\n\t\t\t<\/div><\/figure>\n\t\t<\/div>\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u062f\u0631\u064a\u0633\u064a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629- \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u064a\u0646\u0634\u0631 \u0628\u062d\u062b\u0627\u064b \u0639\u0644\u0645\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0644\u0629 \u0639\u0627\u0644\u0645\u064a\u0629. \u0646\u0634\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0641\u0624\u0627\u062f \u0639\u0628\u062f \u0627\u0644\u0645\u062d\u0633\u0646 \u0627\u0644\u062c\u0628\u0648\u0631\u064a \u0628\u062d\u062b\u0627\u064b \u0639\u0644\u0645\u064a\u0627\u064b \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 (International Journal of Scientific and Management Research). \u0628\u0639\u0646\u0648\u0627\u0646: \u00a0(Comparative Analysis of the Size of Actual Spending &#8211; Current and Investment &#8211; and The Federal General 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