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(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
584
rahida.azeez@su.edu.krd
yaseen.abdulaah@su.edu.krd
Education, educational
investment, educational
services, educational
expenditures and the
Kurdistan Region of Iraq
Doi:
10.25212/lfu.qzj.5.4.20
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
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1
1.1
(٥)(٤)ءاتش
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2
UNDP2000158
(٥)(٤)ءاتش
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Swetland1996359
Spengler 197736
Kotler
Stantol
educ.com-https://www.new
(٥)(٤)ءاتش
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INTOSAI
www. Intosi/ rechnungshof.gv.at
(٥)(٤)ءاتش
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3
(٥)(٤)ءاتش
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590
-
3212
-
602
-
2532
-
78
2003
45.4
4669
58.1
952
42
3595
56.4
122
2004
5.08
4906
13.3
1079
3.06
3705
0
122
2005
1.24
4967
6.3
1147
-0.84
3674
19.7
146
2006
4.85
5208
-3.1
1112
6.61
3917
22.6
179
2007
2.63
5345
-41
653
14.7
4494
10.6
198
2008
1.09
5403
6.28
694
-0.58
4468
21.7
241
2009
3.66
5601
6.34
738
1.9
4553
28.6
310
2010
3.02
5770
10.6
816
0.99
4598
14.8
356
2011
4.33
6020
7.48
877
3.33
4751
10.1
392
2012
0.93
6076
6.27
932
-1.33
4688
16.3
456
2013
-4.5
5800
2.15
952
-6.72
4373
4.17
475
2014
5.24
6104
4.94
999
5.67
4621
1.89
484
2015
-0.1
6097
2.9
1028
-0.95
4577
1.65
492
2016
-1.6
6002
1.65
1045
-2.84
4447
3.66
510
2017
2.07
6126
4.02
1087
1.3
4505
4.71
534
2018
4.89
5.74
4.42
14.5
4.12
3.76
3.67
12.78
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
591
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
592
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
593
2
257418
111917
145501
550042
248529
301513
15484
7880
7604
2003
39.7
359563
43.4
160450
36.8
199113
22.8
675489
26.7
314829
19.6
360660
66.7
25815
60.2
12627
73.4
13188
2004
13.1
406719
13.5
182091
12.8
224628
0.9
681591
-0.09
314559
1.77
367032
1.85
26293
4.22
13160
-0.4
13133
2005
4.13
423509
5.79
192640
2.78
230869
4.67
713410
5.59
332130
3.88
381280
4.18
27393
2.09
13435
6.28
13958
2006
-59
172121
-57
83267
-61.5
88854
50.4
1072655
49.3
495743
51.3
576912
4.29
28568
5.32
14150
3.3
14418
2007
3.33
177852
2.39
85253
4.21
92599
3.14
1106334
3.38
512505
2.93
593829
12.2
32047
13.5
16062
10.9
15985
2008
17.3
208610
16.4
99269
18.1
109341
1.85
1126781
1.67
521071
2
605710
16.1
37221
15.1
18487
17.2
18734
2009
13.5
236824
12.3
111524
14.6
125300
1.55
1144245
2.62
534732
0.63
609513
37.8
51305
37.7
25461
38
25844
2010
10.6
261834
13.1
126115
8.32
135719
1.71
1163805
1.53
542915
1.87
620890
8.15
55484
9.65
27918
6.66
27566
2011
1.38
265435
3.28
130251
-0.39
135184
2.81
1196479
2.7
557569
2.9
638910
7.3
59537
7.5
30013
7.1
29524
2012
3.36
274349
3.23
134456
3.48
139893
1.38
1213032
2.05
569006
0.8
644026
10.1
65550
8.92
32691
11.3
32859
2013
2.31
280699
5.8
142249
-1.03
138450
-2.2
1185845
-1.97
557784
-2.5
628061
-3.6
63196
-2.7
31813
-4.5
31383
2014
5.68
296642
7.51
152926
3.8
143716
2.97
1221087
3.04
574726
2.91
646361
4.39
65971
3.76
33008
5.03
32963
2015
-1
293788
1.3
154916
-3.37
138872
2.99
1257636
3.27
593518
2.75
664118
-6.2
61880
-7.2
30646
-5.2
31234
2016
1.13
297098
0.33
155434
2.01
141664
-0.4
1252775
0.01
593601
-0.7
659174
18
73022
18.3
36263
17.7
36759
2017
-0
296986
0.06
155528
-0.15
141458
1.89
1276483
2.42
607989
1.41
668494
13.5
82900
13
40993
14
41907
2018
3.68
4.78
2.7
6.43
6.81
6.1
13
12.6
13.4
0.89
2.08
-0.18
5.4
5.7
5.1
11.1
10.9
11.3
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
594
3
104266
41729
62537
233636
104989
128647
8367
4304
4063
2003
14.3
119218
14.7
47843
14.1
71375
-1.5
230132
-0.2
104755
-2.5
125377
42
11883
34.2
5778
50.3
6105
2004
12
133528
15.4
55198
9.74
78330
2.09
234950
3.15
108058
1.21
126892
2.15
12138
2.51
5923
1.8
6215
2005
13.2
151112
16.6
64362
10.7
86750
8.59
255128
9.9
118759
7.47
136369
9.07
13239
7.67
6377
10.4
6862
2006
-61
58543
-60.1
25712
-62
32831
46.2
372947
43.2
170007
48.8
202940
6.71
14127
9.85
7005
3.79
7122
2007
8.84
63720
14.6
29463
4.34
34257
-0.5
370897
0.06
170104
-1.1
200793
9.89
15524
14.5
8023
5.32
7501
2008
18.3
75375
14.6
33773
21.4
41602
4.66
388183
3.51
176079
5.63
212104
7.98
16763
4.3
8368
11.9
8395
2009
7.77
81234
4.93
35439
10.1
45795
0.78
391215
2.74
180903
-0.8
210312
44.2
24168
41.6
11847
46.8
12321
2010
11
90175
16
41116
7.13
49059
1.02
395223
1.47
183557
0.64
211666
1.48
24526
5.2
12463
-2.09
12063
2011
0.45
90584
6.58
43821
-4.7
46763
3.72
409927
3.56
190093
3.86
219834
4.37
25597
2.92
12827
5.86
12770
2012
-6.5
84675
-6.43
41003
-6.6
43672
3.38
423801
4.55
198738
2.38
225063
2.15
26148
1.04
12961
3.27
13187
2013
3.4
87558
9.57
44925
-2.4
42633
2.95
436313
3.01
204715
2.9
231598
1.99
26669
3.39
13400
0.62
13269
2014
8.78
95248
10.6
49704
6.83
45544
0.5
438487
1.23
207225
-0.1
231262
-12
23487
-14
11581
-10.3
11906
2015
-4.7
90813
-1.62
48901
-8
41912
2.19
448084
1.77
210901
2.56
237183
-1.6
23122
-1.7
11387
-1.44
11735
2016
8.07
98144
3.99
50850
12.8
47294
1.07
452900
1.08
213181
1.07
239719
20.7
27909
21.1
13784
20.4
14125
2017
4.46
102524
4.22
52997
4.72
49527
2.84
465748
3.78
221235
2
244513
19.3
33283
18.9
16385
19.6
16898
2018
2.54
4.25
1.21
5.2
5.52
4.93
10.6
10.1
11.1
-0.1
1.5
-1.45
4.41
4.8
4.1
9
8.7
9.3
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
595
4
88444
44245
44199
146152
68146
78006
4302
2171
2131
2003
84.2
162886
84.2
81496
84.1
81390
85.1
270465
91.6
130535
79.4
139930
123
9593
118
4728
128
4865
2004
10.9
180652
8.38
88325
13.4
92327
-3.3
261645
-6.6
121862
-0.1
139783
-5.7
9049
-0.5
4704
-10.7
4345
2005
-6
169870
-5.06
83854
-6.8
86016
2.57
268357
3.5
126122
1.75
142235
2.63
9287
-1.2
4646
6.81
4641
2006
-53
80252
-49.3
42479
-56
37773
58
424074
59
200547
57.2
223527
4.41
9697
2.84
4778
5.99
4919
2007
-14
69374
-18
34848
-8.6
34526
-8
390217
-8.4
183668
-7.6
206549
21.9
11825
19.7
5718
24.2
6107
2008
16.2
80594
16.4
40567
15.9
40027
0.86
393587
0.79
185125
0.93
208462
26.2
14926
30.2
7446
22.5
7480
2009
18.7
95633
18.7
48151
18.6
47482
1.89
401037
3.05
190776
0.86
210261
37.5
20517
40.3
10444
34.7
10073
2010
13.9
108967
15.5
55608
12.4
53359
2.4
410674
2.25
195076
2.54
215598
11.5
22881
10.1
11498
13
11383
2011
-4.3
104230
-5.94
52306
-2.7
51924
2.58
421254
2.43
199826
2.7
221428
10.5
25283
11.9
12870
9.05
12413
2012
7.29
111833
8.08
56534
6.5
55299
-0.7
418508
-0.8
198261
-0.5
220247
10.7
27994
9.4
14080
12.1
13914
2013
3.16
115363
2.99
58224
3.33
57139
0.18
419263
0.52
199293
-0.1
219970
-4.4
26766
-3.7
13559
-5.08
13207
2014
3.41
119295
6.99
62294
-0.2
57001
1.06
423712
0.55
200393
1.52
223319
10.1
29465
9.88
14899
10.3
14566
2015
-0.9
118169
2.52
63866
-4.7
54303
0.34
425165
1.29
202984
-0.5
222181
-18
24228
-18
12233
-17.7
11995
2016
-3.2
114446
-3.56
61595
-2.7
52851
-2.1
416108
-1.9
199087
-2.3
217021
22.4
29659
21.1
14816
23.7
14843
2017
-3.8
110108
-4.06
59095
-3.5
51013
0.99
420231
1.27
201618
0.73
218613
7.32
31829
8.23
16036
6.4
15793
2018
4.88
5.19
4.6
9.9
9.09
17.2
17.6
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
596
1.38
1.8
0.9
6.8
7.01
6.65
13.32
13.31
13.34
5
64708
25943
38765
170254
75394
94860
2815
1405
1410
2003
19.7
77459
19.9
31111
19.6
46348
2.72
174892
5.5
79539
0.52
95353
54.1
4339
51
2121
57.3
2218
2004
19.5
92539
24
38568
16.4
53971
5.78
184996
6.41
84639
5.25
100357
17.7
5106
19.4
2533
16
2573
2005
10.8
102527
15.2
44424
7.66
58103
2.66
189925
3.08
87249
2.31
102676
-4.7
4867
-4.8
2412
-4.6
2455
2006
-67
33326
-66
15076
-68.6
18250
45.1
275634
43.5
125189
46.5
150445
-2.5
4744
-1.9
2367
-3.2
2377
2007
34.3
44758
38.9
20942
30.5
23816
25.2
345220
26.8
158733
24
186487
-1
4698
-1.9
2321
0
2377
2008
17.6
52641
19
24929
16.4
27712
-0.1
345011
0.71
159867
-0.7
185144
17.8
5532
15.2
2673
20.3
2859
2009
13.9
59957
12.1
27934
15.6
32023
2.02
351993
1.99
163053
2.05
188940
19.7
6620
18.6
3170
20.7
3450
2010
4.56
62692
5.22
29391
3.99
33301
1.68
357908
0.75
164282
2.48
193626
22
8077
24.8
3957
19.4
4120
2011
12.6
70621
16.1
34124
9.6
36497
2.06
365298
2.05
167650
2.08
197648
7.18
8657
9.07
4316
5.36
4341
2012
10.2
77841
8.19
36919
12.1
40922
1.49
370723
2.6
172007
0.54
198716
31.8
11408
30.9
5650
32.6
5758
2013
-0.1
77778
5.91
39100
-5.48
38678
-11
330269
-10.6
153776
-11
176493
-14
9761
-14
4854
-15
4907
2014
5.56
82099
4.68
40928
6.45
41171
8.67
358888
8.67
167108
8.66
191780
33.4
13019
34.5
6528
32.3
6491
2015
3.3
84806
2.98
42149
3.61
42657
7.11
384387
7.5
179633
6.77
204754
11.6
14530
7.63
7026
15.6
7504
2016
-0.4
84508
1.99
42989
-2.67
41519
-0.2
383767
0.95
181333
-1.1
202434
6.36
15454
9.07
7663
3.82
7791
2017
-0.2
84354
1.04
43436
-1.45
40918
1.76
390504
2.1
185136
1.45
205368
15.1
17788
11.9
8572
18.3
9216
2018
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
597
5.6
7.27
4.24
6.35
6.8
5.97
14.3
14
14.6
1.7
3.3
0.34
5.32
5.8
4.9
12.2
11.9
12.4
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
598
11.8 20 11.4
6.6 7.1 6.3
5.02 3.9
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
599
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
600
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
601
6
10920
6063
4857
31225
19115
12110
1104
1104
0
2003
38.1
15080
36.8
8293
39.7
6787
30.9
40886
20.6
23045
47.3
17841
39.6
1541
37.4
1517
24
2004
-16.3
12624
-19
6746
-13
5878
11.1
45433
14
26273
7.39
19160
16
1787
15.6
1753
41.7
34
2005
48.47
18743
54.3
10411
41.7
8332
9.88
49922
12.7
29600
6.06
20322
10.6
1976
10.4
1936
17.6
40
2006
3.127
19329
4.75
10906
1.09
8423
13.8
56789
11.9
33120
16.5
23669
11.8
2209
9.09
2112
143
97
2007
-40.8
11442
-49
5597
-31
5845
17.6
66782
14.3
37844
22.3
28938
2.26
2259
4.02
2197
-36
62
2008
9.692
12551
8.97
6099
10.4
6452
6.2
70925
5.34
39864
7.34
31061
20.5
2722
18.1
2595
105
127
2009
10.36
13851
12.2
6843
8.62
7008
6.74
75706
7.68
42927
5.53
32779
14.2
3108
14.8
2978
2.36
130
2010
8.837
15075
6.65
7298
11
7777
2.32
77459
2.51
44004
2.06
33455
11.6
3468
11.5
3319
14.6
149
2011
14.32
17233
16.5
8502
12.3
8731
5.6
81793
5.85
46577
5.26
35216
17.3
4068
17.4
3896
15.4
172
2012
14.27
19693
13.2
9625
15.3
10068
5.61
86385
6.17
49453
4.87
36932
2.19
4157
2.72
4002
-9.9
155
2013
3.026
20289
3.19
9932
2.87
10357
0.3
86644
2.51
50692
-2.7
35952
25.1
5202
22.3
4894
98.7
308
2014
6.969
21703
4.77
10406
9.08
11297
1.91
88301
0.96
51178
3.26
37123
11.5
5799
12.3
5495
-1.3
304
2015
4.036
22579
3.59
10780
4.44
11799
0.76
88968
0.58
51475
1
37493
3.21
5985
3.18
5670
3.62
315
2016
4.557
23608
3.6
11168
5.43
12440
-0.4
88600
0.67
51819
-1.9
36781
6.25
6359
6.16
6019
7.94
340
2017
1.334
23923
1.23
11305
1.43
12618
-1.8
87016
-2
50804
-1.5
36212
3.11
6557
2.77
6186
9.12
371
2018
7.3
6.8
7.96
7.37
6.9
8.18
13
12.5
27.41
5.02
3.9
6.1
6.6
6.3
7.1
11.8
11.4
20
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
602
7
4976
2864
2112
12852
7709
5143
450
450
0
2003
12.2
5583
12
3209
12.4
2374
6.12
13638
3.8
8002
9.6
5636
23.3
555
21.1
545
10
2004
5.8
5907
7.1
3437
4.04
2470
6.09
14468
8.15
8654
3.2
5814
10.6
614
10.6
603
10
11
2005
17.4
6937
20
4133
13.5
2804
16
16776
17.1
10133
14
6643
17.6
722
17.6
709
18.2
13
2006
20.1
8328
21
4993
18.9
3335
8.62
18222
6.36
10777
12
7445
14.8
829
15.4
818
-15
11
2007
-47
4420
-49
2543
-44
1877
15.4
21034
14.3
12317
17
8717
0.72
835
0.61
823
9.09
12
2008
13.6
5023
8.1
2749
21.2
2274
10
23146
10.5
13613
9.4
9533
29.3
1080
26.5
1041
225
39
2009
5.2
5284
9.7
3015
-0.2
2269
1.68
23536
1.16
13771
2.4
9765
14.1
1232
17
1218
-64
14
2010
12.7
5956
9.8
3309
16.7
2647
2.07
24024
2.19
14073
1.9
9951
2.44
1262
2.46
1248
0
14
2011
16.3
6929
15
3802
18.1
3127
8.67
26108
9.52
15413
7.5
10695
15.8
1461
16.5
1454
-50
7
2012
3.19
7150
1.6
3864
5.08
3286
9.44
28572
11.6
17206
6.3
11366
19.2
1742
18.9
1729
85.7
13
2013
4.06
7440
0.6
3889
8.06
3551
3.27
29507
2.31
17603
4.7
11904
5.97
1846
4.4
1805
215
41
2014
6.77
7944
5.9
4118
7.74
3826
1.39
29917
2.73
18084
-1
11833
11.9
2065
11.2
2007
41.5
58
2015
7.07
8506
7.3
4417
6.87
4089
0.72
30132
0.9
18246
0.4
11886
4.26
2153
4.48
2097
-3.4
56
2016
6.32
9044
5.5
4661
7.19
4383
-1.2
29781
-0.4
18170
-2
11611
3.86
2236
4.15
2184
-7.1
52
2017
3.42
9353
2.5
4776
4.43
4577
-2.5
29022
-2.2
17775
-3
11247
3.31
2310
3.62
2263
-9.6
47
2018
5.82
5.13
6.69
5.72
5.87
5.52
11.8
11.6
30.3
4.02
3.25
4.9
5.2
5.4
5.01
10.8
10.6
10.9
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
603
8
3892
2213
1679
11204
7273
3931
489
489
0
2003
77
6888
77
3917
77
2971
65.3
18525
41.1
10262
110
8263
43.6
702
43.6
702
0
2004
-47
3655
-52
1878
-40
1777
13.5
21018
18
12112
7.8
8906
15.4
810
14.5
804
6
2005
123
8161
137
4458
108
3703
3.51
21755
6.94
12953
-1
8802
6.54
863
5.72
850
117
13
2006
9.94
8972
13
5018
6.78
3954
6.51
23171
6.45
13789
6.6
9382
16.2
1003
9.53
931
454
72
2007
-53
4230
-59
2051
-45
2179
23.2
28540
21.6
16772
25
11768
0.7
1010
4.73
975
-51
35
2008
14.3
4834
15
2353
13.9
2481
3.49
29535
1.84
17081
5.8
12454
22.4
1236
18.9
1159
120
77
2009
13.3
5475
9.3
2573
17
2902
10.4
32595
12.9
19286
6.9
13309
16.2
1436
15.4
1337
28.6
99
2010
7.65
5894
5.5
2715
9.55
3179
2.81
33511
2.73
19812
2.9
13699
15.8
1663
15.7
1547
17.2
116
2011
14.4
6741
23
3348
6.73
3393
6.82
35797
6.01
21002
8
14795
18.8
1976
18.5
1833
23.3
143
2012
21.6
8197
20
4029
22.8
4168
2.63
36737
2.41
21508
2.9
15229
-24.3
1496
-25
1381
-20
115
2013
7.09
8778
7.8
4344
6.38
4434
3.46
38008
4.41
22457
2.1
15551
59
2379
53.6
2121
124
258
2014
4.64
9185
3.7
4503
5.59
4682
-1
37622
-1.5
22116
-0
15506
8.03
2570
10.7
2347
-14
223
2015
0.13
9197
1.2
4556
-0.9
4641
0.96
37985
1.79
22512
-0
15473
2.18
2626
1.96
2393
4.48
233
2016
3.88
9554
1.4
4620
6.31
4934
1.78
38663
1.98
22957
1.5
15706
5.56
2772
5.35
2521
7.73
251
2017
-1.5
9406
-1
4592
-2.4
4814
-2.7
37626
-2.5
22382
-3
15244
3.54
2870
3.17
2601
7.17
269
2018
13.1
13.5
12.8
9.37
8.28
11.7
14
13.1
54.6
5.7
4.7
6.8
7.9
7.3
8.8
1.7
11.01
31.2
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
604
9
2052
986
1066
7169
4133
3036
165
165
0
2003
27.1
2609
18
1167
35.3
1442
21.7
8723
15.7
4781
30
3942
72.1
284
63.6
270
14
2004
17.4
3062
23
1431
13.1
1631
14
9947
15.2
5507
13
4440
27.8
363
28.1
346
21.4
17
2005
19
3645
27
1820
11.9
1825
14.5
11391
18.3
6514
9.8
4877
7.71
391
8.96
377
-18
14
2006
-44
2029
-51
895
-38
1134
35.2
15396
31.3
8554
40
6842
-3.58
377
-3.7
363
0
14
2007
37.6
2792
12
1003
57.8
1789
11.8
17208
2.35
8755
24
8453
9.81
414
9.92
399
7.14
15
2008
-3.5
2694
-1
997
-5.1
1697
6.02
18244
4.74
9170
7.3
9074
-1.93
406
-1
395
-27
11
2009
14.8
3092
26
1255
8.25
1837
7.3
19575
7.63
9870
7
9705
8.37
440
7.09
423
54.5
17
2010
4.3
3225
1.5
1274
6.21
1951
1.78
19924
2.52
10119
1
9805
23.4
543
23.9
524
11.8
19
2011
10.5
3563
6.1
1352
13.3
2211
-0.2
19888
0.42
10162
-1
9726
16.2
631
16.2
609
15.8
22
2012
22
4346
28
1732
18.2
2614
5.97
21076
5.68
10739
6.3
10337
45.6
919
46.5
892
22.7
27
2013
-6.3
4071
-2
1699
-9.3
2372
-9.2
19129
-1
10632
-18
8497
6.31
977
8.52
968
-67
9
2014
12.4
4574
5.1
1785
17.6
2789
8.54
20762
3.25
10978
15
9784
19.1
1164
17.9
1141
156
23
2015
6.6
4876
1.2
1807
10
3069
0.43
20851
-2.4
10717
3.6
10134
3.61
1206
3.42
1180
13
26
2016
2.75
5010
4.4
1887
1.76
3123
-3.3
20156
-0.2
10692
-7
9464
12
1351
11.4
1314
42.3
37
2017
3.07
5164
2.6
1937
3.33
3227
1.05
20368
-0.4
10647
2.7
9721
1.92
1377
0.61
1322
48.6
55
2018
8.22
6.79
9.6
7.7
6.8
8.93
16.6
16.1
18.8
5.9
4.3
7.2
6.7
6.1
7.5
14.2
13.9
9.5
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
605
93,862,000,000
2003
34.53
126,276,000,000
2004
26
159,110,000,000
2005
274.3
595,470,000,000
2006
15.58
688,242,000,000
2007
73.88
1,196,700,000,000
2008
20.37
1,440,500,000,000
2009
-2.3
1,407,433,000,000
2010
87.63
2,640,774,000,000
2011
-33.6
1,753,621,000,000
2012
-3.3
1,695,807,000,000
2013
116.7
3,674,011,000,000
2014
0.401
3,688,753,000,000
2015
0.02
3,689,493,000,000
2016
-0.7
3,663,782,000,000
2017
2.8
3,766,351,457,486
2018
40.82
25.9
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
606
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
607
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
608
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
609
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
610
20.954
104266
4976
18.2
233636
12852
18.6
8367
450
2003
21.354
119218
5583
16.9
230132
13638
21.4
11883
555
2004
22.605
133528
5907
16.2
234950
14468
19.8
12138
614
2005
21.783
151112
6937
15.2
255128
16776
18.3
13239
722
2006
7.0297
58543
8328
20.5
372947
18222
17
14127
829
2007
14.416
63720
4420
17.6
370897
21034
18.6
15524
835
2008
15.006
75375
5023
16.8
388183
23146
15.5
16763
1080
2009
15.374
81234
5284
16.6
391215
23536
19.6
24168
1232
2010
15.14
90175
5956
16.5
395223
24024
19.4
24526
1262
2011
13.073
90584
6929
15.7
409927
26108
17.5
25597
1461
2012
11.843
84675
7150
14.8
423801
28572
15
26148
1742
2013
11.769
87558
7440
14.8
436313
29507
14.4
26669
1846
2014
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
611
11.99
95248
7944
14.7
438487
29917
11.4
23487
2065
2015
10.676
90813
8506
14.9
448084
30132
10.7
23122
2153
2016
10.852
98144
9044
15.2
452900
29781
12.5
27909
2236
2017
10.962
102524
9353
16
465748
29022
14.4
33283
2310
2018
31.5
64708
2052
23.7
170254
7169
17.1
2815
165
2003
29.7
77459
2609
20
174892
8723
15.3
4339
284
2004
30.2
92539
3062
18.6
184996
9947
14.1
5106
363
2005
28.1
102527
3645
16.7
189925
11391
12.4
4867
391
2006
16.4
33326
2029
17.9
275634
15396
12.6
4744
377
2007
16
44758
2792
20.1
345220
17208
11.3
4698
414
2008
19.5
52641
2694
18.9
345011
18244
13.6
5532
406
2009
19.4
59957
3092
18
351993
19575
15
6620
440
2010
19.4
62692
3225
18
357908
19924
14.9
8077
543
2011
19.8
70621
3563
18.4
365298
19888
13.7
8657
631
2012
17.9
77841
4346
17.6
370723
21076
12.4
11408
919
2013
19.1
77778
4071
17.3
330269
19129
9.99
9761
977
2014
17.9
82099
4574
17.3
358888
20762
11.2
13019
1164
2015
17.4
84806
4876
18.4
384387
20851
12
14530
1206
2016
16.9
84508
5010
19
383767
20156
11.4
15454
1351
2017
16.3
84354
5164
19.2
390504
20368
12.9
17788
1377
2018
/
/
/
22.7
88444
3892
13
146152
11204
8.8
4302
489
2003
23.6
162886
6888
14.6
270465
18525
13.7
9593
702
2004
49.4
180652
3655
12.4
261645
21018
11.2
9049
810
2005
20.8
169870
8161
12.3
268357
21755
10.8
9287
863
2006
8.94
80252
8972
18.3
424074
23171
9.67
9697
1003
2007
16.4
69374
4230
13.7
390217
28540
11.7
11825
1010
2008
16.7
80594
4834
13.3
393587
29535
12.1
14926
1236
2009
17.5
95633
5475
12.3
401037
32595
14.3
20517
1436
2010
18.5
108967
5894
12.3
410674
33511
13.8
22881
1663
2011
15.5
104230
6741
11.8
421254
35797
12.8
25283
1976
2012
13.6
111833
8197
11.4
418508
36737
18.7
27994
1496
2013
13.1
115363
8778
11
419263
38008
11.3
26766
2379
2014
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
612
13
119295
9185
11.3
423712
37622
11.5
29465
2570
2015
12.8
118169
9197
11.2
425165
37985
9.23
24228
2626
2016
12
114446
9554
10.8
416108
38663
10.7
29659
2772
2017
11.7
110108
9406
11.2
420231
37626
11.1
31829
2870
2018
23.6
257418
10920
17.6
550042
31225
14
15484
1104
2003
23.8
359563
15080
16.5
675489
40886
16.8
25815
1541
2004
32.2
406719
12624
15
681591
45433
14.7
26293
1787
2005
22.6
423509
18743
14.3
713410
49922
13.9
27393
1976
2006
8.9
172121
19329
18.9
1072655
56789
12.9
28568
2209
2007
15.5
177852
11442
16.6
1106334
66782
14.2
32047
2259
2008
16.6
208610
12551
15.9
1126781
70925
13.7
37221
2722
2009
17.1
236824
13851
15.1
1144245
75706
16.5
51305
3108
2010
17.4
261834
15075
15
1163805
77459
16
55484
3468
2011
15.4
265435
17233
14.6
1196479
81793
14.6
59537
4068
2012
13.9
274349
19693
14
1213032
86385
15.8
65550
4157
2013
13.8
280699
20289
13.7
1185845
86644
12.1
63196
5202
2014
13.7
296642
21703
13.8
1221087
88301
11.4
65971
5799
2015
13
293788
22579
14.1
1257636
88968
10.3
61880
5985
2016
12.6
297098
23608
14.1
1252775
88600
11.5
73022
6359
2017
12.4
296986
23923
14.7
1276483
87016
12.6
82900
6557
2018
1,049,458.99
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
613
114,056.36
822944
93,862,000,000
2003
119,030.94
1060867
126,276,000,000
2004
142,750.38
1114603
159,110,000,000
2005
511,435.08
1164312
595,470,000,000
2006
540,499.66
1273344
688,242,000,000
2007
909,185.53
1316233
1,196,700,000,000
2008
1,049,458.99
1,372,612
1,440,500,000,000
2009
982,587.65
1432374
1,407,433,000,000
2010
1,782,953.88
1481123
2,640,774,000,000
2011
1,152,597.75
1521451
1,753,621,000,000
2012
1,092,004.09
1552931
1,695,807,000,000
2013
2,401,722.51
1529740
3,674,011,000,000
2014
2,329,199.34
1583700
3,688,753,000,000
2015
2,286,917.41
1613304
3,689,493,000,000
2016
2,257,559.48
1622895
3,663,782,000,000
2017
2,273,860.15
1656369
3,766,351,457,486
2018
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
614
393.46
104266
265
215.5
233636
1084
199.214
8367
42
2003
382.11
119218
312
200.3
230132
1149
228.519
11883
52
2004
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
615
393.89
133528
339
203.9
234950
1152
216.75
12138
56
2005
376.84
151112
401
191.3
255128
1334
183.875
13239
72
2006
131.85
58543
444
269.5
372947
1384
155.242
14127
91
2007
225.96
63720
282
243.1
370897
1526
166.925
15524
93
2008
266.34
75375
283
248.2
388183
1564
151.018
16763
111
2009
266.34
81234
305
245.3
391215
1595
166.676
24168
145
2010
274.09
90175
329
243.1
395223
1626
160.301
24526
153
2011
257.34
90584
352
245
409927
1673
141.42
25597
181
2012
231.35
84675
366
253.8
423801
1670
130.74
26148
200
2013
225.08
87558
389
258.9
436313
1685
134.692
26669
198
2014
236.35
95248
403
243.9
438487
1798
109.752
23487
214
2015
224.23
90813
405
263.4
448084
1701
105.58
23122
219
2016
233.12
98144
421
278.5
452900
1626
122.947
27909
227
2017
231.43
102524
443
283.8
465748
1641
133.132
33283
250
2018
545.95
88444
162
204.1
146152
716
204.857
4302
21
2003
378.8
162886
430
162.2
270465
1667
174.418
9593
55
2004
364.95
180652
495
151.2
261645
1730
180.98
9049
50
2005
361.43
169870
470
180.3
268357
1488
162.93
9287
57
2006
153.15
80252
524
280.7
424074
1511
140.536
9697
69
2007
328.79
69374
211
233.8
390217
1669
142.47
11825
83
2008
327.62
80594
246
245.5
393587
1603
144.913
14926
103
2009
360.88
95633
265
240.1
401037
1670
150.86
20517
136
2010
353.79
108967
308
245.6
410674
1672
137.837
22881
166
2011
330.89
104230
315
237.9
421254
1771
142.842
25283
177
2012
336.85
111833
332
246.6
418508
1697
142.102
27994
197
2013
317.8
115363
363
256.7
419263
1633
126.853
26766
211
2014
330.46
119295
361
265.7
423712
1595
147.325
29465
200
2015
326.43
118169
362
266.7
425165
1594
121.14
24228
200
2016
313.55
114446
365
259.4
416108
1604
143.28
29659
207
2017
300.02
110108
367
262.6
420231
1600
153.763
31829
207
2018
(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
616
369.76
64708
175
232.6
170254
732
187.667
2815
15
2003
368.85
77459
210
224.5
174892
779
289.267
4339
15
2004
377.71
92539
245
224.8
184996
823
319.125
5106
16
2005
371.47
102527
276
222.9
189925
852
286.294
4867
17
2006
231.43
33326
144
269.7
275634
1022
249.684
4744
19
2007
279.74
44758
160
265.8
345220
1299
213.545
4698
22
2008
319.04
52641
165
265.2
345011
1301
204.889
5532
27
2009
356.89
59957
168
273.3
351993
1288
228.276
6620
29
2010
350.23
62692
179
275.3
357908
1300
218.297
8077
37
2011
336.29
70621
210
279.5
365298
1307
254.618
8657
34
2012
332.65
77841
234
280.6
370723
1321
193.356
11408
59
2013
388.89
77778
200
313.1
330269
1055
147.894
9761
66
2014
349.36
82099
235
292.3
358888
1228
185.986
13019
70
2015
324.93
84806
261
299.8
384387
1282
199.041
14530
73
2016
326.29
84508
259
315.3
383767
1217
203.342
15454
76
2017
304.53
84354
277
308.9
390504
1264
231.013
17788
77
2018
427.6
257418
602
217.2
550042
2532
198.513
15484
78
2003
377.69
359563
952
187.9
675489
3595
211.598
25815
122
2004
376.94
406719
1079
184
681591
3705
215.516
26293
122
2005
369.23
423509
1147
194.2
713410
3674
187.623
27393
146
2006
154.79
172121
1112
273.8
1072655
3917
159.598
28568
179
2007
272.36
177852
653
246.2
1106334
4494
161.854
32047
198
2008
300.59
208610
694
252.2
1126781
4468
154.444
37221
241
2009
320.9
236824
738
251.3
1144245
4553
165.5
51305
310
2010
320.88
261834
816
253.1
1163805
4598
155.854
55484
356
2011
302.66
265435
877
251.8
1196479
4751
151.88
59537
392
2012
294.37
274349
932
258.8
1213032
4688
143.75
65550
456
2013
294.85
280699
952
271.2
1185845
4373
133.044
63196
475
2014
296.94
296642
999
264.2
1221087
4621
136.304
65971
484
2015
285.79
293788
1028
274.8
1257636
4577
125.772
61880
492
2016
284.3
297098
1045
281.7
1252775
4447
143.18
73022
510
2017
273.22
296986
1087
283.3
1276483
4505
155.243
82900
534
2018
4
(٥)(٤)ءاتش
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(٥)(٤)ءاتش
ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
618
3
4.
:
(٥)(٤)ءاتش
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:
1-Balaug, Mark, The Role of Return on Investment in Education, Penguin Books, New
York,1971.
2-,Psacharapoulos ,George,Returns on Education, Afurther International Update and
Implication, The Journal of Humain Resources Vol. 2 ,No. 4, 1985.
3-Sweetland,Scott R," Human Capital Theory, Foundations of a Field Of a Field of
Inquiry",Review of Educational Research, Vol. 66,No. 33,1996.
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Review,Vol.67,No.1,1977.
5-www.UNDP.Org
6-http://arabpsycho.blogspot.com/2009/11/blog-post_30.html
7-https://www.new-educ.com/%D8%A7%D9%84%D8%AC%D9%88
()-
(٥)(٤)ءاتش
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620
[Analysis Of Indicators Of Investment In Government
Educational Services (Education Sector) In The Kurdistan Region
– Iraq For The Duration 20032018]
Rahida taher Azeez
Department of Economy, College of administration and economics, salahaddin University,
Erbil, Kurdistan Region, Iraq
Rahida.azeez@su.edu.krd
Yaseen othman abdulaah
Department of Economy, College of administration and economics, salahaddin University,
Erbil, Kurdistan Region, Iraq
yaseen.abdulaah@su.edu.krd
Abstract
The study of the analysis of investment indicators in government educational
services in the education sector is one of the important issues at the national
level in terms of showing the role the government plays through the state
budget allocations, which may outweigh other investment aspects. The research
aims to diagnose a. This research aims to diagnose the role of investment
spending in developing educational services (education sector) in the Kurdistan
Region - Iraq. The research assumed that investment spending has a significant
role in developing educational services in the Kurdistan Region - Iraq. The
educational investment spending has a positive impact on developing the
number of government schools, the number of teachers in the education sector,
and the number of students in the education sector.
As the research found results, the most important of which is that despite a
decrease in educational expenditures for the education sector in the region for
some years, the figures indicate a general trend for the increase in total
educational expenditures during the research period. 2012, 2013 and 2017. This
(٥)(٤)ءاتش
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621
shows the average annual rate of change, not the total period, which reached
(40.82%) And the rates of development in the three governorates of the
teaching staff in it seem to us that Erbil, the capital, has been characterized by
the fact that the rate of development in the teaching staff for the three stages
was less than the general region, while the rate of development in the teaching
staff of the governorates of Sulaymaniyah and Dohuk was higher than the whole
region. The reason for this seems to be that the governorates of Sulaymaniyah
and Dohuk have many emerging rural areas, which need increasing numbers of
teaching staff.