AL-Abaasi , Moatasem Natheer Ahmed Bk, and Prf Dr.Alaa Abd Al-Salam Alhamadaany. “ Iraq ”. Khazayin of Economic and Administrative Sciences 2, no. 1 (March 24, 2025): 108–124. Accessed May 31, 2025. https://keas.uodiyala.edu.iq/index.php/kjeas/article/view/66.